Bring 4 cups of water to a rolling boil in a medium pot.

Gently add 1 cup of tapioca pearls to the boiling water and stir for 1 minute to prevent sticking.

Reduce heat to medium and simmer the pearls for 30 minutes, stirring occasionally.

While the pearls cook, combine 1 cup of brown sugar and 1 cup of water in a separate saucepan and heat gently until the sugar dissolves completely.

After 30 minutes, turn off the heat and let the pearls sit in the hot water for an additional 10 minutes.

Use a slotted spoon to remove the pearls and rinse them under cold water to stop the cooking process.

In a bowl, mix the drained pearls with the warm brown sugar syrup until evenly coated.

Divide the syrup-coated pearls into serving cups and pour 2 cups of milk over the boba. Stir well and serve immediately.