Combine the All purpose flour, baking powder and baking soda in a bowl and mix well. Keep aside.

Combine the sugar and butter in a deep bowl and whisk well till the mixture turns smooth and no lumps remain.

Add the vanilla essence, milk and chocolate chips and mix well.

Add the plain flour mixture and mix well to form a dough without using any water.

Divide the mixture into small balls, shape into a flat, round cookie. Place the cookies on a greased baking tray and bake in a pre-heated oven at 180°c for 15 minutes.

Cool on a wire rack and serve with milk or coffee.