Preheat oven to 350°F.
Spray a 9-inch square baking dish or 8-inch soufflé dish with nonstick cooking spray and dust entire baking surface lightly with flour.
Combine milk, sugar, salt and pepper in a small saucepan and bring just to a simmer over medium heat. Add flour all at once and beat with a wooden spoon until the mixture is smooth and stiffened. Set aside, stirring occasionally, until hot mixture becomes touchable, about 140°F. Add egg yolks and stir until just combined.
Whip egg whites until soft peaks form. Fold into mixture. Fold in corn, cheese and tarragon.
Bake, uncovered, 55 minutes or until set and puffed in the center but still with a little jiggle. Let stand 15 minutes before serving.