As long as one of your parents have an ID when you were born you qualify for direct NWOHR to Full citizenship under the 2024 rules.
Because under the Immigration Act (入出國及移民法)
Because in Art 10 it says if your parents are “national with household registration in the Taiwan Area” when you were born, you qualify for Permanent Residency (定居) directly
Article 10 A national without household registration in the Taiwan Area may apply to the National Immigration Agency for permanent residence if he/she meets one of the following conditions:
3. Was or is born overseas, holds the passport of the State to enter the State, and at the time of his/her birth, his/her parent was a national with household registration in the Taiwan Area.
第 10 條 臺灣地區無戶籍國民有下列情形之一者，得向移民署申請在臺灣地區定居：
三、在國外出生，持我國護照入國，出生時其父或母為居住臺灣地區設有戶籍國民。
And in Art 3, you will find that the definition of “Nationals with household registration in the Taiwan Area” to include those with HHR currently or originally (moved out).
- “Nationals with household registration in the Taiwan Area” refers to:
Nationals who have the nationality of the State, are residing in the Taiwan Areas currently or originally, and have not lost personal identification as people of the Taiwan Area in accordance with the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area.
四、居住臺灣地區設有戶籍國民：指在臺灣地區設有戶籍，現在或原在臺灣地區居住之國民，且未依臺灣地區與大陸地區人民關係條例喪失臺灣地區人民身分。
There’s a another thread with another person doing the same, maybe you can find and we can all share info from there. Remember to get your NWOHR passport and US police check and have it notarised as well before going to Taiwan.