a pastry bag fitted with a small star tip; a deep-frying thermometer
Crush 6 of the chocolate sandwich cookies with your hands into a medium bowl. Pour the milk over the cookies. Set aside to soak for 30 minutes.
Meanwhile, pulse the remaining 6 cookies in a food processor until broken into small pieces. Add the cocoa powder and pulse until the cookies are finely ground into a dark powder. Add the flour and pulse until combined. Sift the dry ingredients into a medium bowl; set aside.
Strain the cookie milk into a heavy-bottomed saucepot (discard the soaked cookie crumbs). Add the butter, salt and 1/2 cup water. Cook over medium-high heat until the butter is melted and the mixture is just below a simmer, about 2 minutes. Remove from the heat and whisk in the dry ingredients. Add the eggs one by one, whisking vigorously for 30 seconds after each addition, until a smooth dough comes together. Scrape the dough into a pastry bag fitted with a small star tip.
Line 2 baking sheets with parchment. Pipe the dough into 2 1/4-inch rounds starting in the center and moving in a circular motion. Repeat until all of the dough has been piped (about 24 rounds). Place the baking sheets in the freezer for at least 1 hour.
When ready to cook the churros, pour the oil into a large heavy-bottomed saucepot fitted with a deep-frying thermometer. Heat the oil over medium heat until the thermometer registers 350 degrees F. Line a baking sheet with paper towels and top with a wire cooling rack. Put the sugar in a wide dish.
Carefully lower the churros a few at a time into the hot oil. Be sure not to crowd the oil or the temperature will drop. Control the heat to maintain 350 degrees F. Fry until the churros rise to the surface of the oil, about 2 minutes. Drain on the prepared cooling rack. Repeat with the remaining churros. Allow the churros to cool slightly.
Toss the churros in the sugar until completely coated, then tap gently against the side of the dish to remove any excess. Put the churros back on the cooling rack.
Scoop about 1/4 cup of the ice cream onto 12 of the churros. Top the scoops of ice cream with the remaining churros and gently press down to create sandwiches. Serve immediately.
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