A process for milling corn comprises mixing water and corn kernels to provide a tempering mixture; holding the tempering mixture for a time and temperature effective for lifting hull off from the endosperm of the corn kernels, but a time and temperature which is not effective for moisture to substantially penetrate into the endosperm of the corn kernels; and abrasively removing germ and bran from the moistened tempered corn of the corn kernels. In one embodiment, whole corn kernels are separated into large kernel and small corn components and the large and small corn components are milled separately.