Preheat your oven to 200°C fan / 220°C / 400°F. Line two large baking sheets with non-stick baking parchment.
Place the milk, vegetable oil and salt into a small saucepan and place on a medium heat, then bring to the boil. Once just boiling, remove from the heat.
Add the tapioca starch to a large mixing bowl and then add the warm milk mixture. Mix thoroughly using a stand mixer, electric hand whisk or by hand – it is hard work but worth it!
Gradually mix in your beaten eggs until well combined and smooth, then stir in your grated cheese. You can use any variety of cheese, it’s up to you! At this point, the mixture should be thick and very sticky.
Spoon out about 18 large balls onto your baking sheets using a tablespoon (and a second tablespoon to help ease the dollops off) – they don’t need to look perfect or neat, but ensure they’re similar in size. Make sure you leave space between each ball as they will puff up.
Bake in the oven for 15–20 minutes until golden, larger in size and crisp. Allow to cool briefly on a wire rack before enjoying warm or cold.