Preheat the oven to 375 degrees F (190 degrees C). Lightly grease a baking sheet.

Place tapioca starch and salt in a large bowl.

Bring oil, water, and milk to a boil in a saucepan over medium heat until a white foam appears. Pour milk mixture over tapioca starch mixture; stir until well mixed and allow dough to rest for 15 minutes.

Mix Parmesan cheese and eggs into dough until well combined. Shape dough into 1 1/2-inch balls and place on the prepared baking sheet.

Bake in the preheated oven until rolls are browned, 15 to 20 minutes.