Place dry cashews in a food processor and blend until they are a fine crumble.
Add the rest of the ingredients and pulse until incorporated. Stop here if you prefer not to grate this but simply use it in crumbled form.
If you are shaping it into a wheel to grate, then you can keep blending until smooth. It should come together into a ball, almost soft and dough like.
Shape into a wheel and refrigerate overnight. You can use plastic wrap to store it in or shape with your hands and store in an airtight container.
It will be ready to grate in the morning, but if you can't wait keep checking for hardness every few hours!
This also stores very well in the freezer if you know you won't use it all within 7 days.
Notes
Keep cheese cold in the fridge until ready to grate. It will soften and not grate well if left out. It also stores very well in the freezer for extended periods of time.
The white vinegar is what gives this recipe the sharpness and tanginess of Parmesan. If you sub it then you will not get the same flavor.
You can also just use this crumbled straight from the food processor or store crumbled in the fridge if you don’t want to grate it. If you simply store it crumbled, it will harden as crumbles in the fridge.
This makes 1 wheel about 5 inches by one inch, or a little over 1 ¼ cup grated. Serving size is 1 tablespoon.
Update: I have had a few readers add some miso and/or nutritional yeast to this for added sharpness and flavor. While I like it as is, and wanted to keep this a simple recipe with easy to find ingredients, if you have either of those give them a try if you want to change it up!