Bring the water and butter to a boil in a thick bottomed pan. Remove from heat.
Add the flour, beating it in with a wooden spoon.
Return to a gentle heat, and mix well, until the mixture starts to leave the sides of the pan. Remove from the heat and allow to cool slightly.
Gradually add the eggs, beating well. Add the cheese and seasonings.
Using a spoon, scoop walnut sized pieces of mixture and deep fry in hot fat (185 degrees), or use two spoons and ‘quenelle’ them into cigar shapes by transferring from one spoon to another.
Allow to cook for approx 10 minutes. Drain and serve with an added sprinkling of parmesan.