To begin, preheat your oven to 375°F (190°C). Prepare a baking sheet by lining it with parchment paper or lightly greasing it.
In a medium saucepan, combine the milk, butter, and salt. Heat the mixture over medium heat until it reaches a simmer, stirring occasionally to ensure the butter melts fully. Remove from heat once it starts bubbling.
Gradually add the tapioca flour to the hot liquid mixture, stirring continuously. A wooden spoon works well for this. Stir until the dough becomes smooth and pulls away from the sides of the saucepan.
Allow the dough to cool for 5–10 minutes. Once it has cooled slightly, transfer it to a large bowl. Add the grated Parmesan cheese and mix well to combine.
In a small bowl, lightly whisk the eggs. Add the eggs to the dough, mixing thoroughly until the dough becomes sticky and well-combined. You may need to use your hands to ensure the dough has an even consistency.
Using your hands, form small balls of dough (about the size of a golf ball) and place them on the prepared baking sheet, leaving space between each one as they will puff up while baking.
Place the baking sheet in the preheated oven and bake for 20–25 minutes, or until the Pão de Queijo turns golden on the outside. They should be crispy on the outside and soft and chewy on the inside.
Remove the Pão de Queijo from the oven and let them cool slightly. Serve warm with your favourite condiments or simply enjoy them on their own. They pair beautifully with coffee or tea.