Apply for NWOHR passport inside Taiwan?

If an adult of Taiwan descent (i.e., mother & father are Taiwanese with household registration currently residing in Taiwan) was born abroad, is it possible to apply for the NWOHR passport inside Taiwan and then the TARC?

A friend spent the last 20 years living in Taiwan on a work visa with a US passport because she got a job after college here in Taiwan. She and her parents didn’t realize she could’ve gotten a Taiwan passport with NWOHR status way earlier and she could’ve by now converted to a full Taiwanese national had she applied while they were all still residing in the US. Now they’ve all been here for years in Taiwan with no connection & no residential address to the US. Plus with the pandemic and quarantine requirements, it’s very difficult to say, fly to Hong Kong or Macau to apply for a Taiwan NWOHR passport.

Any suggestions on whether there are alternative routes to obtaining a NWOHR passport, or is exiting Taiwan the only way? Has anyone had success mailing the passport application to the TECOs abroad and getting back a NWOHR passport without actually stepping foot in that TECO jurisdiction?

Even if the passport is obtainable without leaving Taiwan, I’m thinking she still needs to leave Taiwan to reenter using the NWOHR passport in order to start the TARC process – or is there a way where she can do all this without leaving Taiwan?

Thanks, everyone!