Mix the flour, water, yeast, salt and Parmesan in a bowl with a whisk until smooth. Cover with cling wrap and set aside to rise for one hour or until bubbly and doubled in size.
Meanwhile cook cauliflower in boiling salted water for 1 minute and drain to par-cook. Dry.
Heat enough oil in a deep fryer or saucepan so that the oil reaches halfway up the sides to 180°C (355°F). Dredge the florets in the batter, allowing excess to drip off and cook in batches until puffy and golden.
Drain on paper towels and eat while hot.