Preheat the oven to 180°C (356°F).
Mix whole wheat flour, baking powder, and salt in a bowl.
Add unsalted butter and substitute sugar; cream together.
Add the egg and mix well.
Add the flour mixture to make the dough.
Fold in dark chocolate chips and walnuts.
Shape the dough into rounds and place on a baking tray.
Bake at 180°C for 12–15 minutes.
Cool and enjoy.