Preheat oven to 425 degrees.

In a bowl, beat the sugar and oil until crumbly.

Add eggs and beat for one minute until light and fluffy.

In another bowl, combine flour, baking cocoa, baking soda and salt.

Gradually beat into sugar mixture until combined.

Add milk and mix to incorporate.

Let dough sit for a few minutes to thicken before scooping.

Scoop out small balls, about 1 inch in size, onto a lightly greased cookie sheet.

Bake 5-6 minutes until tops are cracked and edges are just set. Cool a few minutes on the cookie sheet.

Soften butter and cream cheese, then mix all ingredients well until they come to a frosting consistency.

Color frosting if desired, and sandwich between two cookies.