Start by preparing the tapioca pearls: Place the tapioca flour in a medium heatproof bowl.
Place the coconut sugar in a small pot.
Bring a teakettle of water to a boil and pour 3 tablespoons of the boiling water into the sugar.
Stir until completely dissolved.
Bring the pot of sugar water a boil over low heat, then pour the hot sugar water into the bowl with the tapioca flour.
Using a small spatula, stir until a sticky dough forms.
Transfer the dough to a work surface and divide into two parts.
Roll out each into a long, thin strip about ½ inch thick.
Cut into small pieces, about a 1⁄3 inch in length, and roll each piece into a tight ball.
Depending upon your preference, you will want ¼ to 1⁄3 cup of cooked tapioca pearls per serving.
Cook immediately or, to store for later use, let them sit on the countertop, making sure no pieces are touching, to air-dry overnight, until completely dry. Store in an airtight container in a cool, dry area or in the freezer.
Bring a medium saucepan of water to a boil over medium-high heat.
Add the tapioca pearls and boil until they float and become translucent, about 5 minutes; they will cook quickly.
Remove from the heat and let rest for 10 minutes, then transfer to a bowl of lukewarm water to keep them from sticking.