Boil the chicken gizzard in 4 cups of water (covered) for 60 to 90 minutes. Drain the water and set aside.
Sprinkle 1 teaspoon garlic powder and 1/4 teaspoon salt all over the chicken liver. Let it stay for 10 minutes.
Heat the cooking oil in a frying pan.
Dredge the chicken liver in all-purpose flour. Pan fry for 2 minutes per side. Remove the pan-fried chicken liver. Set aside.
On the same pan using the remaining oil, add the garlic, Cook until the color turns light brown.
Put-in the gizzard and pan-fried liver. Stir.
Add the soy sauce and water. Let boil.
Add the bay leaves and whole peppercorn. Cover and simmer for 15 to 20 minutes.
Add the vinegar. Let the liquid re-boil. Stir and cook for 5 minutes.
Turn the heat off. Transfer to a serving plate.
Serve. Share and enjoy!