Preheat your oven to 170°C/338°F.
In a saucepan, pour the milk and the butter cut into pieces with a pinch of salt and nutmeg, then heat over low heat.
When the butter is melted, add the flour all at once to the saucepan and stir it in with a wooden spoon, stirring constantly and until the batter is smooth.
Let the paste dry on the heat for 1 minute, continuing to stir.
Beat 2 of the eggs + 1 white (the yolk will be used for the gilding) in an omelette, pepper and, off the heat, gradually add to the batter while stirring well.
Add 20 g of grated Comté cheese and mix.
When everything is smooth, pour the batter into a piping bag.
On a baking tray lined with baking paper, pipe the gougères, spacing them about 2 centimeters apart.Glaze them with the yolk of the last egg, then sprinkle them with the grated Comté cheese. Bake for 15 to 20 minutes without opening the oven during cooking.
Enjoy right out of the oven.