In a small saucepan over medium heat, bring the milk, oil and salt just to the boil, whisking to avoid burning.
Remove from the heat and add the tapioca starch, mix well with a spatula until all the flour is incorporated. It will be gloopy.
Dump the contents of your pot into the bowl of your stand mixer, and attach the paddle. Mix on medium for a few minutes until the dough is cooled and smooth.
With the mixer running, add the egg and allow it to incorporate until smooth.
Turn off the mixer, scrape off the paddle and scrape down the sides of the bowl. Add the cheese and fold in.
Grease well a mini muffin tin, or line a baking sheet with silicone or parchment. Using a small scoop (like this) drop by spoonfuls into your muffin tin, or onto a cookie sheet.
Preheat your oven to 450 degrees. Put the cheese puffs in and then immediately drop the heat to 350 degrees. Bake for 10-15 minutes, turn and then bake an additional 10-15 minutes.