Place 1/3 cup water and 1/2 cup dark brown sugar in saucepan. Stir until sugar dissolves over low heat and allow to boil.
Once it boils, stir in 1 tbsp tapioca flour and combine. Keep stirring and let the mixture slightly thicken.
Turn off or remove from the fire and add the remaining tapioca flour. Stir until well incorporated. The mixture could be very sticky.
Knead the mixture/dough until smooth. If the dough is gummy or has glue-like consistency, add more tapioca flour in small amounts. Do this one at a time. Note 1
Divide the dough into 4 and form into long logs. Get one and cut into small cubes. Cover the rest of the dough with cling wrap/plastic. Repeat the process.
Shape the cube into pearl using both your palms. You may also put 2-3 cubes on a flat surface and shape into round ones against your palm. Note 2
Place the pearls in a bowl with 1 tbsp of tapioca flour and shake to coat to prevent from sticking together. Do this a few times or as needed.
Remove excess flour from the pearls. Boil 6 cups of water and add the boba pearls. Stir and cook for 15 mins.
Once cooked, remove from the pot and place the boba pearls in a bowl of ice cold water.