Add sunflower oil approximately half way up a large high sided wide casserole and bring to 180ºC/350F/Gas mark 4 on a cooking thermometer over a medium heat.
Place the potatoes in a pot and fill with cold water. Place a lid on and bring to a steady boil over a high heat. Par boil for about 6 minutes before draining and allowing to cool completely. When cool, grate finely on a box grater.
Transfer the dry potato to a mixing bowl and mix through the flour, garlic, powder and thyme. Shape small amounts of the potato into tater tot shapes. Set aside on a plate.
Carefully add the potato pieces to the hot oil using a slotted spoon, be careful not to over crowed the pot. Fry for 5-6 minutes until golden brown. Remove from the pan using a slotted spoon and drain on a plate lined with kitchen paper.
Place the tots in a bowl and drizzle over a teaspoon of truffle oil and a generous handful of finely grated Parmesan cheese. Toss to coat completely. Serve warm.