Preheat the oven to 350°F (175°C).
In a mixing bowl, whisk together the flour, cocoa powder, baking powder, and salt.
In another bowl, mix the eggs, granulated sugar, and vegetable oil until combined.
Add the dry ingredients to the wet mixture gradually, mixing until just combined.
Cover the dough with plastic wrap and chill in the refrigerator for 30 minutes.
Scoop spoonfuls of dough and roll them into balls. Roll each ball in powdered sugar until well coated.
Place the coated dough balls on a parchment-lined baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 10-12 minutes, until the tops are crinkly and set.
Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.