Preheat oven to 350 degrees. Line a large baking sheet with parchment paper. Sift the dry ingredients into a large mixing bowl until no lumps. Stir the wet ingredients into the dry ingredients until a smooth dough forms.
Scoop the dough out by tablespoonfuls onto the prepared baking sheet. Form each scoop into a tight ball. Flatten the dough balls into flat 1 1/2-to-2-inch diameter circles. Use the front tongs of a fork and lightly drag the fork across each cookie to create horizontal lines across the cookies.
Poke finger into the center of each cookie to create about a nickel sized hole in the center of each cookie Bake at 350 for 10 to 12 minutes or until cookies are golden. Once baked, remove from the oven and allow to cool on the pan for about 15 minutes or until firm. Once firm, transfer to a wire rack and cool completely before applying the chocolate
Line a large baking sheet with parchment paper. In a wide bowl melt the chocolate chips until completely melted and smooth. Dip the bottom of each cookie into the melted chocolate and if needed use a butter knife to spread the chocolate evenly over the bottom of the cookie. Make sure to keep the hole in the center of the cookie open. Set the extra melted chocolate aside.
Turn the cookies upside down on the prepared baking sheet and place in the freezer for about 15 minutes or until the chocolate is solid. Once the chocolate is solid, remove the cookies from the freezer. Once solid, remelt the extra chocolate if needed.
Remelt the extra chocolate if needed. Pipe or spoon the melted chocolate into horizontal lines across the tops of the cookies. Place the cookies in the refrigerator for about 15 minutes or until the chocolate is firm. Once the chocolate is firm, remove from the cookies from the refrigerator. Eat immediately or store in an airtight container at room temperature for up to 5 days,