Aims: This study aims to explore the development of the functional competencies of “Caregiving Diet Specialists.” As Taiwan enters an aging society, the demand for assistance with oral health, chewing and swallowing problems, and safe eating among disabled elderly individuals is gradually increasing. In response to these needs, Japan introduced the concept of“Kaigo Shoku-shi” (Care Food Specialist), referring to caregivers who specialize in providing care for individuals with special dietary needs. These caregivers are responsible for meal preparation, nutritional management, and individualized care to ensure that the elderly and others with special dietary requirements receive adequate nutrition and safe meals. However, the development of this profession in Taiwan is still in its early stages, and the related professional training and certification system is not yet fully established. Methods: This study employs a literature review and two rounds of the modified Delphi method to collect the opinions of 26 experts from industry, government, and academia. It develops a set of functional competencies for the “Eating Support Healthcare Aides” that is appropriate for Taiwan’s local context. Results: The competencies include knowledge of nutrition, food safety, oral function training, dietary adjustments, safe eating techniques, and individual care abilities. The main responsibilities are divided into four major areas: conducting and completing chewing and swallowing assessments, assisting in enhancing oral function and safe eating, familiarizing with and applying appropriate meal types based on the service recipient’s needs, and preparing meals tailored to the recipient’s requirements. Conclusions: This study hopes that the results will contribute to a better understanding of the role and professional competencies of “Eating Support Healthcare Aides” in the long-term care field, facilitating the development of this profession in Taiwan and improving the overall quality of care.