In a large pot, combine 1/4 cup water and 2 tablespoons brown sugar over medium heat and stir until the sugar dissolves completely.

Gradually add 1 cup tapioca starch to the pot, stirring continuously to prevent lumps.

Continue to cook the mixture over medium heat for about 5 minutes, stirring constantly until it thickens and pulls away from the sides of the pot.

Remove the pot from heat and let the mixture cool for 10 minutes.

Once cool enough, knead the dough with your hands until it becomes smooth and elastic.

Pinch off small pieces of dough and roll them into small balls about the size of a marble, ensuring they are uniform in size.

Bring a large pot of water to a boil, add the boba pearls, and cook for 15 minutes, stirring occasionally.

Drain the cooked boba in a colander and rinse under cold water to stop the cooking process.

Toss the boba with a bit of sugar or honey to prevent them from sticking together.