Mix OTTOGI GOLD MAYONAISE, sugar, salt, and milk with a hand blender in a bowl.
*Using OTTOGI GOLD MAYONAISE instead of butter will make it much softer.
Add the cake flour, baking powder, and cocoa powder into the mixture.
Mix the chocolate chips and chopped walnuts into the mixture.
Pour the mixture into muffin cups and bake in a preheated oven at 170F for 30 minutes.