Put the water and brown sugar in a milk pot and heat on a medium-low heat until the brown sugar is completely melted. Turn to high heat and boil.
Pour half of the tapioca flour and stir quickly, then pour in the remaining flour and stir to forma dough.
Pour the dough onto the chopping board and knead it smoothly. Use a scraper to cut the brown sugar dough into pieces, knead into strips and cut into small pieces, roll the small pieces of dough with your hands, and place the rolled pearls in a bowl.
Sprinkle a little dry powder and roll evenly to prevent sticking.
Add a pot of water, pour the pearls into the water and cook for 10 minutes after boiling. When they're done, take out the pearls into the bowl and set aside.
Add water and brown sugar to the pot, turn on the fire until it melts. Pour the pearls and cook until the syrup is thick.
Put the brown sugar pearls into the cup and pour milk. Done!
