Preheat the oven to 230˚C/ 210˚C fan/ 446˚F / 410˚F.
Line a baking sheet with baking paper/baking parchment.
In a medium saucepan, place the water, butter and salt and bring to the boil.
When the butter has melted, take off the heat, add flour and mix to a paste.
Return the pan to the heat and cook for 1 minute, mixing until dough forms a film on the bottom of the pan and is smooth.
Take the pan off the heat and leave to cool for 1-2 minutes.
Add 1 egg to the dough and beat with a spoon. It will look very curdled - but don’t worry. Keep beating and it will come together.
Add the other egg and beat, it will look curdled again, but keep beating the mixture and it will come together to form a smooth dough.
Stir in 75g grated cheese.
Place tablespoons of the mixture onto the prepared tray, using two spoons to create a round ball, leaving space in between each gougére as they will expand slightly.
Use a wet finger to tidy the cheese puffs up, smoothing any stray bits as these can catch and burn.
Sprinkle with the remaining cheese and place into the oven.
Cook for 10 minutes, then reduce the oven temperature to 210˚C/ 190˚C fan / 374˚F and cook for 15 minutes until the cheese gougeres are golden brown and puffed up. When you tap one on the bottom it should sound hollow.
Allow to cool for 5 minutes before serving.
Best served warm. If you need to crisp them up, reheat in a preheated oven at 180˚C/ 356 ˚F for 5-8 minutes.