Heat oil in a heavy pot or deep-fryer to 375°.
In a medium glass or metal bowl, whip egg whites until they just hold a stiff peak. Fold in Parmesan cheese until evenly distributed.
Form level teaspoons of batter into balls.
Fry balls a few at a time, turning once until crisp and golden.
Using a slotted spoon, remove puffs from oil and place onto paper towels to drain.