From the Super Mario Wiki
Miracle Cheese is an item exclusive to Mario & Luigi: Bowser's Inside Story + Bowser Jr.'s Journey, the Nintendo 3DS remake of Mario & Luigi: Bowser's Inside Story. This item partially replaces the Max Syrup Jars, which could be used by Bowser and the bros in the original game. When used, it recovers all Brawl Points. Miracle Cheeses trumps regular Cheeses, Super Cheeses, and Ultra Cheeses in how much BP it recovers.