Dry Ingredients: In a bowl, whisk together flour, cocoa powder, baking powder, and salt. Set aside.
Wet Ingredients: In another bowl, beat sugar, oil, eggs, and vanilla until smooth.
Combine: Gradually mix the dry ingredients into the wet until a thick dough forms.
Chill: Cover and refrigerate for 2 hours (or up to overnight) for easier handling.
Preheat Oven: Preheat to 350°F (175°C) and line baking sheets with parchment paper.
Shape Cookies: Scoop 1-tbsp portions of dough, roll into balls, then coat generously in powdered sugar.
Bake: Place dough balls 2 inches apart on baking sheets. Bake for 10-12 minutes until cookies spread and crack.
Cool: Let cookies rest on the sheet for 2 minutes, then transfer to a wire rack to cool completely.
