1. Heat oven to 350°F. Line cookie sheet with parchment paper or spray with nonstick cooking spray.
2. Stir together cocoa and vegetable oil in medium bowl until well blended. Stir in sweetened condensed milk, vanilla and walnuts. Drop by rounded teaspoons onto prepared cookie sheet.
3. Bake 8 to 10 minutes or until set. Remove from cookie sheet to wire rack. Cool completely. Makes about 30 cookies.
Always read labels of each ingredient to ensure that they are gluten free prior to use.
NOTE: Recipe may be doubled.