Preheat the oven to 450°F. Line a baking pan with parchment and set aside.
In a medium saucepan, bring milk, oil, and salt to a boil. Remove from heat when it comes to a rolling boil.
Add in tapioca flour to the saucepan and stir with a wooden spoon, until all the tapioca has been incorporated (it’s thick).
Transfer dough into a standing mixer, and allow dough to cool down. With the paddle attachment, beat/knead the dough for about 5 minutes on medium speed.
In a small bowl, whisk eggs. Add half of the egg mixture to the dough bowl with the mixer on medium speed. Once that mixture has been incorporated, add in the remaining egg mixture.
Continue mixing, until fully incorporated, stopping to scrape down the sides from time to time.
Add in the grated Parmesan cheese. Continue mixing on medium speed until fully incorporated and the mixture resembles a sticky, soft, and stretchy batter/dough.
Using an ice cream scooper or cookie dough scoop, measure out 1-2 tablespoons onto parchment lined baking
Portion the Puffs: Using an ice cream scoop, a tablespoon measure, or a dinner spoon, scoop rounded portions of the dough into mounds on the parchment-lined baking sheet. Space the mounds an inch or two apart. Dip your scoop in water to prevent sticking.
Bake the bread rolls in the preheated oven and immediately turn the heat down to 350F. Bake for 27 minutes until the rolls have turned a slight golden color, they just look like they have a crust on the top, and the outsides are dry. Remove from oven and allow rolls to cool down slightly.
Leftover bread rolls can be kept in an airtight container for up to a week and re-crisped in a warm oven or toaster oven.
Kitchen Tip: Not all tapioca flours are the same. I have tried this recipe (many times) with the Chinese brand with no success (same brand that makes an egg replacer – brown box). For perfect results, use Bob’s Red Mill.