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this action use for Fires when comment cookies are sanitized. Comment cookies sanitized because html is not sanitize so in wordpress we can use only this action hooks
Example
// define the sanitize_comment_cookies callback
function wpaccuracy_action_sanitize_comment_cookies( $sanitize_comment_cookies ) {
// make action magic happen here...
};
// add the action
add_action( 'sanitize_comment_cookies', 'wpaccuracy_action_sanitize_comment_cookies', 10, 1 );