It’s certainly possible to parachute safely to Earth from the top (or nearly the top) of the atmosphere, but this question isn’t about parachuting from space it’s about parachuting from orbit. That’s exactly the case: above the air but near the surface of the Earth you’d need to be moving sideways at about 8km/s. This 8 km/s speed corresponds to the lowest, slowest (when you hit the atmosphere) orbit. Near Earth orbit is probably what you’re imagining when you think of parachuting to the Earth. You’d need a rocket instead of a balloon, but aside from being a silly thing to do, there’s nothing stopping someone from doing it.