Soft white wheat doesn't have enough gluten to make bread but it's ideal for cakes or other tender products. Soft white wheat berries are higher in starch which means the endosperm is larger. When the berry is milled, it's very light, silky and low in gluten perfect for tender baked products. The grain has a milder taste for those who do not prefer the robust flavor of the hard wheat berries. The soft white berries have less protein and more carbohydrates.
The health benefits for soft white are the same for any whole grain, the big advantage is you can make a cookie and it will have less calories than one made with all purpose flour. The reason is since the cookie is made with a whole grain, it has the bran and the germ in the flour. The bran will fill you up but go thru your system to help keep your regular. Not bad for a cookie!
Since whole grain satisfies you, it's easier to just eat one cookie instead of three, which helps when counting calories