Preheat the oven to 350°F (175°C).

In a mixing bowl, whisk together the flour, baking powder, cinnamon, and salt.

In another bowl, combine the beaten egg, milk, vanilla extract, and brown sugar until smooth.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Fold in the chopped walnuts and chocolate chips if using.

Scoop tablespoon-sized amounts of dough onto a baking sheet lined with parchment paper, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are golden brown.

Remove from the oven and let cool on the baking sheet for 5 minutes before transferring to a wire rack.