Some cookie companies don't. Ask them why. It's the law.
Wheat flour is flour made from ground wheat kernels of the wheat plant.
It can be processed in anyway that the companies who have owned it want to, including bleaching, milling at high temperatures, separating the germ from the rest of the grain and whatever else they want. These laws are helpful to let you know what you are buying. In other words when you read wheat flour on the label it simply means it came from the wheat plant originally but has been processed and is no longer a whole food. We make no claims but many diabetics have told us they can eat our cookies. Maple syrup is a complex sugar which takes much longer to digest than simple sugars.