Rinse the taro leaves thoroughly under cold water.
Stack the leaves together and remove the tough stems.
If the leaves are large, cut them into manageable pieces.
In a mixing bowl, combine the finely chopped onion, minced garlic, minced ginger, coconut milk, salt, and black pepper.
If using corned beef or canned tuna, add it to the mixture and stir to combine.
Take a stack of 3-4 taro leaves and place a spoonful of the filling mixture in the center.
Fold the edges of the leaves over the filling to create a small parcel.
Repeat this process until all the filling and leaves are used.
Preheat your oven to 350°F (175°C) or prepare a steamer.
If baking: Place the palusami parcels in a baking dish and cover with aluminum foil.
Bake for about 45-60 minutes, or until the taro leaves are tender and the filling is heated through.
If steaming: Place the palusami parcels in a steamer basket and steam for about 45-60 minutes, or until the taro leaves are tender and the filling is heated through.
Remove the palusami from the oven or steamer and let them cool slightly.
Enjoy your meal!