Heat the oven to 140C and put a sheet of greaseproof paper onto a baking tray. If your baking tray is non-stick you do not need the paper.
Pour the water into a saucepan (I use non-stick) and bring to the boil. Add the butter and salt and stir until the butter has melted. Add the flour and mix well.
Remove from heat and add eggs one at a time, stir until each egg is fully combined before adding the next one. Then mix in the parmesan.
Drop teaspoonfuls of the mix onto the baking tray about 1/2 an inch apart. Or you can pipe them on. Bake for about 30 - 40 minutes until golden.
If you are planning on storing them before use, it is important that they are fully dry inside - see note. You will need to test this by cutting one open. If not fully dry cook for another couple of minutes. Cool on a rack.
For the Chive cream: Mix all the ingredients together. Season with salt, pepper and herbs to taste - I like to use an aromatic blend of seasoning powder with salt, garlic, onion, turmeric, celery seeds, cloves, mushroom and bay leaf powders in it about 1/2 - 1 teaspoon.
If you stored your Gougeres, crisp them up in the oven at 200 for about 5 - 10 minutes. Place back on rack and cut the tops off, pipe in the chive cream and put the tops back on. place on a plate and serve.
NOTE: to store unfilled Gougeres: place in a airtight container for up to 3 days before use and make sure you crisp the up before serving. Or you can freeze them - again making sure you crisp them up.