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Biscuits are present in more than 90% of Brazilian homes, with a per capita consumption of 7.3 kg/year. However, its high fat content and high caloric density can pose a health risk to its consumers. In this context, this project evaluated the effect of the total replacement of standard commercial fat (P) of sweet biscuits by low-absorption structured lipid (LE) on its physical and physicochemical properties. Four formulations were tested: two with P and two with LE, all with the same ingredients, varying only in the type of fat used and in the presence of cocoa and cocoa substitute flavor (CP and CLE samples) or not (BP and BLE samples). LE, obtained by enzymatic interesterification of a mixture of vegetable oils, has an anti-obesogenic effect since it reduces lipid absorption by the body by partially inhibiting pancreatic lipase and controlling the hydrolysis of triacylglycerols. The biscuits produced were comparatively analyzed for water activity (Aqualab 4TEV), moisture (AACCI 44-15.02, 2010), hardness (AACCI 74.10.02, 2010), color (Konica Minolta CR 410) and expansion index (AACCI 10-50-05, 2010). The results showed that replacing the standard fat with the structured lipid did not significantly affect the water activity or moisture content of the cookies, which remained below 0.45 and 4.81%, respectively, in all samples. The hardness values of the cookies formulated with structured lipid (SL) were of the same order of magnitude as those of the cookies containing the standard fat (P) (BP = 17.928 ± 1.141 N; CP = 24.648 ± 2.458 N; BLE = 23.594 ± 1.494 N; CLE = 24.925 ± 1.623 N), indicating that the lipid replacement did not compromise the product’s structure or crispness. On the other hand, the expansion index showed a slight reduction in the cocoa formulations (BP = 6.756 ± 0.099; CP = 5.223 ± 0.268; BLE = 6.216 ± 0.212; CLE = 5.910 ± 0.198). Moreover, the BLE cookie exhibited a slightly darker color (L = 60.663 ± 0.729; a = 6.232 ± 0.510; b* = 25.077 ± 0.361) compared with its respective control (L* = 62.177 ± 0.951; a* = 5.338 ± 0.532; b* = 23.884 ± 0.515), possibly due to differences in triacylglycerol composition and the occurrence of the Maillard reaction during baking. Overall, the use of structured lipid preserved the technological properties of the cookies and proved to be a promising alternative for developing sweet cookies with a healthier lipid profile.
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