Preheat your oven to 375°F (190°C) and line two baking sheets with parchment paper to prevent sticking.

In a medium-sized saucepan, combine the whole milk, unsalted butter, and salt. Gently heat the mixture over medium heat until bubbles just begin to form around the edges—avoid bringing it to a full boil. Remove the pan from the heat and immediately stir in the tapioca flour, using a sturdy wooden spoon. Continue stirring until the mixture comes together into a cohesive, sticky dough.

Transfer the warm dough into the bowl of a stand mixer fitted with a paddle attachment. Beat on medium speed for 3 to 5 minutes, or until the dough appears smooth and slightly elastic. Allow the dough to cool for about 10 minutes before proceeding, to avoid scrambling the eggs.

Add the eggs one at a time, beating well after each addition. Mix for about 1 minute per egg, ensuring that each is fully incorporated before adding the next. Once both eggs are mixed in, add the freshly grated Parmesan cheese and continue mixing on medium speed until the dough is uniformly blended and remains slightly sticky.

Using a tablespoon or a small ice cream scoop, portion the dough into small balls and arrange them on the prepared baking sheets, spacing them slightly apart to allow for expansion.

Bake the cheese breads in the preheated oven for 15 to 20 minutes, or until they puff up beautifully and develop a light golden brown color on the tops. Serve warm for the best flavor and texture.