In a cooking pot, cook on low heat the 20g brown sugar and 50g water and bring to a boil.
Once it boils, turn off the heat and add the 100g tapioca starch.
Mix the tapioca starch well and keep stirring while the mixture is hot.
When the tapioca starch mixture becomes a dough, knead and pull it by hand. It should eventually become smooth and elastic without clumps after 5 minutes.
Then, cut the dough into long strips.
Next, cut the strips into small cubes, about 1.5cm by 1.5cm.
Roll the cubes in your hand to make small balls.
Place the balls in a bowl or container.
Afterward, dust the balls with tapioca starch to prevent them from sticking together. You can shake the bowl or container to mix the tapioca starch evenly into the balls.
From this point, you can store it in the freezer or fridge or proceed to cook the pearls.