A method for producing a chewing gum, as well as the chewing gum so produced, incorporates a physiological cooling agent, such as acyclic carboxamide, or combinations of physiological cooling agents. In another embodiment a combination of physiological cooling agents is made in a modified release structure. The modified release/cooling agents combination is preferably obtained by physically modifying the properties of the combination of cooling agents by coating and drying. When incorporated into gum, these particles are adapted to enhance the shelf stability of the flavor and/or produce a modified release when the gum is chewed. In another embodiment, the physiological cooling agent is present with menthol and menthone. In another embodiment, coated chewing gum has a coating that comprises a physiological cooling agent. The preferred inventive chewing gum provides a high flavor impact in which the harsh notes normally associated with such a high flavor impact have been reduced or eliminated. In addition, the preferred inventive gum provides a clean, high-quality, cooling chewing gum coating with xylitol or other polyols where xylitol has been reduced in concentration or eliminated.