In a large bowl, whisk together cocoa powder, sugar, and oil until smooth.
Add the eggs one at a time, mixing well after each, then stir in the vanilla extract.
In a separate bowl, combine flour, baking powder, and salt. Gradually mix the dry ingredients into the wet until a dough forms.
The dough will be sticky, and that’s exactly what you want.
Cover the dough and chill it in the fridge for at least 3–4 hours, or overnight if you have the time.
Once chilled, scoop out tablespoon-sized portions of dough and roll them into balls.
Drop each ball into powdered sugar, rolling until fully coated.
Preheat your oven to 350°F and line a baking sheet with parchment paper.
Place the coated dough balls a couple of inches apart and bake for 10–12 minutes.
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack.