The scientific foundations of the technological regulation for the selection and assignment of processing parameters during gear milling are based on the fundamental theoretical provisions of the friction theory, mechanical engineering technology and cutting theory. For the first time, the sliding angle was scientifically substantiated during plastic displacement (pre-deformation) of the material, when the material flows around the indenter (tool) without separation from the main mass. Determination of the minimum sliding angles during the processing of large-module gear wheels by milling, based on the physicochemical processes of friction mechanics, can significantly increase the efficiency of the tooth shaping process and the operational properties of their surfaces. An atomic approach to the processes of deformation and destruction of chips during cutting is presented. The resistance to plastic deformation of the cut layer depends on the type of crystal lattice of the processed material, its stacking fault energy, and the presence of impurities at the grain boundaries. The influence of these factors is manifested through the types of dissipative structures that are formed in the process of deformation of the cut layer and determine its localization.