Preheat the oven to 400 degrees F (200 degrees C). Grease and flour muffin pan or use paper liners.
Mix sugar, oil, eggs. Add pumpkin and water. In separate bowl mix together the baking flour, baking soda, baking powder, spices and salt.. Add wet mixture and stir in chocolate chips.
Fill muffin cups 2/3 full with batter. Bake in preheated oven for 20 to 25 minutes.