Prepare the Dry Ingredients
In a large bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, ground cinnamon, ground cloves, and salt. Set aside.
Mix the Wet Ingredients
In a separate bowl, beat the eggs and granulated sugar until light and fluffy.
Add the milk, vegetable oil (or melted butter), orange zest, and vanilla extract. Mix until smooth and well incorporated.
Combine the Wet and Dry Ingredients
Gradually mix the dry ingredients into the wet ingredients, stirring until a thick dough forms.
If desired, fold in chopped nuts or raisins for added texture and flavor.
Shape and Bake the Cookies
Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.
Roll tablespoon-sized portions of the dough into balls and place them on the baking sheet, spacing them about 2 inches apart.
Bake for 12–15 minutes, or until the cookies are set and slightly puffed. Let them cool completely on a wire rack.
Prepare the Glaze
For chocolate glaze: Whisk together powdered sugar, unsweetened cocoa powder, milk, and vanilla extract until smooth.
For vanilla glaze: Combine powdered sugar, milk, and vanilla extract, omitting the cocoa powder. Adjust the consistency by adding milk or water a little at a time.
Glaze the Cookies
Dip the tops of the cooled cookies into the glaze, allowing any excess to drip off.
Place the glazed cookies back on the wire rack and let the glaze set. Optionally, decorate with sprinkles for a festive touch.