Preheat the oven to 375°F (190°C).

In a saucepan, combine the milk and vegetable oil, heating over medium until it simmers.

Remove the saucepan from heat and stir in the tapioca flour and salt until well combined.

Let the mixture cool for a few minutes before adding the eggs one at a time, mixing thoroughly after each addition.

Gently fold in the grated cheese until evenly distributed.

Form small balls (about the size of a golf ball) and place them on a baking sheet lined with parchment paper.

Bake in the preheated oven for 20 minutes or until puffed and golden brown.

Remove from the oven and let cool slightly before serving.