Bring 1 cup of water to a boil in a medium saucepan. Add the tapioca pearls and cook according to the package's instructions, usually for about 15-20 minutes, until they are soft and have a chewy texture throughout.
Once the boba is cooked, drain and rinse under cold water to stop the cooking process. Sweeten the cooked boba with 1 tablespoon of sugar, mixing well.
In a mixing bowl or blender, combine the cooled brewed tea, taro powder, and the remaining sugar. Mix or blend until the taro powder is completely dissolved and the mixture is smooth.
Fill a serving glass about halfway with ice cubes. Add the sweetened boba pearls to the glass.
Pour the taro mixture over the boba and ice.
Gently pour the milk on top to create a layered effect. Stir well before drinking to combine all the flavors.