Two wheat varieties 'C 306' and 'WH 542' were milled to obtain flour fractions of different particle sizes. Various physicochemical parameters such as wet and dry gluten, falling number, solvent retention capacity (SRC), alkaline water retention capacity (AWRC) and damaged starch content of the flour fractions were analyzed. The damaged starch values ranged from 5.14% to 14.79% for different flour fractions and increased significantly with decrease in particle size. AWRC and SRC of the flour fractions also increased with decrease in particle size. AWRC(r = 0.659) showed positive correlation and cookie spread ratio (r = -0.826) was strongly negatively correlated with the damaged starch levels. Hardness of the cookies in term of compression force showed increasing trend as damaged starch of the flour fractions increased. Spread ratio of the cookies ranged from 6.72 to 10.12. Wheat flour of particle size greater than 150 μm produced cookies with best quality.