In a small saucepan, warm the milk and 2 tsp of the butter at medium heat.
To make the Cheese Filling: Melt the remaining butter in a saucepan over medium heat. Whisk in the flour until fully combined and then cook for around 30 seconds.
Slowly whisk in the milk and continue whisking as it starts to thicken, about 5 minutes. Add in salt, pepper, garlic and onion powder. Remove from heat and mix in ½ C grated Pecorino Romano until melted and smooth.
Transfer to a piping bag with a small, round tip.
To make the churros:
Bring water and salt to a simmer in a saucepan. Remove from heat and add in flour, baking powder and black pepper. Stir with a wooden spoon until it stiffens up.- Stir in the Parmesan and ¼ C of the grated Pecorino. Transfer mixture to a piping bag with a star tip.
Fill a pot with your oil and heat to 365ºF. Carefully pipe dough into oil, using a pair of scissors to help cut it off cleanly. Only do a few at a time - do not overcrowd the oil. Each churro should fry for around 5 minutes, turning halfway. Transfer to a wire rack and let drip dry.
Once cooled, pierce one end of each churro with your piping bag of filling and carefully pipe the filling into it. Serve and enjoy!