食べるのは

eating …

→ 食べる
phrase Uncommon #10,950
eating … の turns the verb into an activity or action, and は marks it as the topic of the sentence.
JA: 野菜を食べるのは大切です。
EN: Eating vegetables is important.

毎日同じ場所で食べるのはうんざりだよ。

I'm tired of eating at the same place every day.

トマトばかり食べるのはもういやだ。

I'm tired of eating nothing but tomatoes.

朝食を十分に食べるのは非常に賢明である。

It is very wise to eat a substantial breakfast.

そんなにたくさん食べるのは異常だ。

Eating that much is abnormal.

パスタを食べるのは久しぶりだな。

It's been a while since I had pasta.

毎日同じもの食べるのはうんざりだ。

I'm sick of eating the same thing every day.

そんなに食べるのは異常だ。

It's abnormal to eat that much.

時間通りに食べるのは重要です。

It’s important to eat on time.