Preheat the oven to 450°F. Spray a mini muffin tin (you'll need 2 mini muffin tins, 12 muffins per tray) with baking spray and set aside
Combine the milk, oil, salt and pepper in the saucepan, and bring it to a gentle boil over medium heat. Remove from heat as soon as it starts to simmer.
Mix in the tapioca flour and stir until combined.
Transfer the dough to the bowl of a standing mixer fitted with a paddle attachment and beat on medium speed for a 2-3 minutes until the dough is smooth.
Whisk the eggs together in a small bowl. With the mixer on medium, add the eggs into the mixer, scraping down the sides of the bowl as needed. Continue to beat until fully combined.
Add in the Parmesan cheese and mix until incorporated. (the dough will be very sticky)
Using a small ice cream scoop scoop rounded portions of the dough into the mini muffin tin, filling each space almost to the top.
Transfer the mini muffin tins to the oven and immediately turn down the heat to 350°F.
Bake for 25-30 minutes, until the puffs have puffed above the muffin tin, the outsides are dry and look crackly, and they are just starting to turn golden brown, especially around the edges. Remove from the oven and let cool for a few minutes before removing them from the muffin tin and serving.