Place the potatoes in a saucepan 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 coarsely on a box grater.
Transfer the potato to a mixing bowl and mix through the flour and garlic powder. Season with salt and pepper. Shape small amounts of the potato into squares and place a cube of mozzarella in the middle. Fold up the sides to form giant tater tot shapes, then set aside on a plate.
Add the sunflower oil approximately half way up a large high sided wide casserole and bring to 180 C.
Add the tots to the hot oil using a slotted spoon. 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 cover with a generous grating of Parmesan cheese. Toss to coat completely. Serve warm.