In a medium saucepan, bring 1 cup of water to a boil. Add the tapioca pearls and cook according to the package instructions, typically about 12-15 minutes, until they are completely soft inside and out.
Once cooked, drain the boba from the water and transfer them to a small bowl. Mix in 1 tablespoon of sugar (or to taste), allowing the pearls to absorb the sweetness.
While the boba is cooking, brew your tea. Pour 1 cup of boiling water over the tea bag or loose leaf tea (using a tea infuser) and let it steep for 3-5 minutes, depending on how strong you like your tea. Remove the tea bag or infuser.
Dissolve the remaining tablespoon of sugar into the hot tea and allow it to cool slightly. For a quicker cool down, place the tea in the refrigerator or freezer for a few minutes.
Fill a glass halfway with ice cubes. Add the cooked tapioca pearls.
Pour the sweetened tea into the glass over the pearls and ice.
Top off with the milk, giving it a good stir to ensure everything is well mixed.