In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt.
In a separate, larger bowl, combine the sugar, oil, eggs, and vanilla extract. Beat until well combined.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix!
Wrap the dough tightly in plastic wrap or place it in an airtight container and chill for at least 3 hours, or preferably overnight.
Preheat oven to 350°F (175°C). Use a cookie scoop or spoon to portion out the dough and roll into smooth balls.
Generously roll each dough ball in powdered sugar, ensuring that it’s completely coated.
Place the coated dough balls on a baking sheet lined with parchment paper, leaving about 2 inches of space between each cookie.
Bake for 10-12 minutes, or until the edges are set and the centers are still slightly soft.
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
