In a large bowl, stir together the cocoa powder, granulated sugar, and vegetable oil until well combined.

Beat in the eggs one at a time, then mix in the vanilla extract.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Gradually stir the dry ingredients into the wet mixture until a thick dough forms.

Cover the dough with plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F. Line baking sheets with parchment paper.

Roll the chilled dough into 1-inch balls.

Roll each dough ball generously in powdered sugar until fully coated.

Place the coated dough balls on the prepared baking sheets about 2 inches apart. Bake for 10 to 12 minutes.

Allow the cookies to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.