Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat and set aside.

In a medium saucepan, combine the whole milk, vegetable oil, and sea salt. Place over medium-high heat and bring the mixture to a rolling boil, stirring occasionally to prevent scorching.

While the liquid heats, measure the tapioca flour into the bowl of your stand mixer. Once the milk mixture begins bubbling vigorously, immediately pour it over the tapioca flour. Mix on medium speed until thoroughly combined. The dough will look sticky, clumpy, and somewhat irregular-this is completely normal.

Allow the hot tapioca mixture to cool for about 5 minutes until it’s warm to the touch but no longer hot. This step is crucial to prevent the eggs from scrambling in the next step.

With the mixer running at medium speed, add the eggs one at a time, waiting until each egg is fully incorporated before adding the next. After both eggs are mixed in, the dough should transform into a smoother, more cohesive consistency.

Add the grated parmesan cheese to the mixture and blend on medium speed until evenly distributed throughout the dough.

Wet your hands with cold water or lightly grease them with vegetable oil to prevent sticking. Pinch off portions of dough and roll them into balls approximately 2 inches in diameter (about the size of a ping-pong ball). Place each ball on the prepared baking sheet, spacing them at least 2 inches apart to allow for expansion.

Bake in the preheated oven for approximately 30 minutes, or until the cheese bread puffs are crisp and golden brown on the outside. They should sound hollow when tapped.

Remove from the oven and serve warm for the best texture and flavor experience.