Preheat the oven to 350F. Line the muffin tray with muffin liners.
In a wide bowl, place the sieve. sift wheat flour, baking powder, cocoa powder and salt.
Add sugar and mix well using a whisk. The dry ingredients are ready. Set aside.
In another mixing bowl, add egg, milk, and oil. Beat well.
Add this wet ingredients to the dry ingredients.
Whisk just until you don’t see any traces of dry ingredients.
The batter should be thick. Fold in the chocolate chips.
Scoop the batter and fill the muffin liners uniformly.
Pat it gently and top the muffins with chocolate chips.
Bake it in the preheated oven for 15-20 minutes or until the skewer/toothpick comes out clean.
Cool down in the wire rack for 10 minutes. Serve warm or cold.