Preheat your oven to 350°F (175°C).
In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt.
In a large bowl, combine granulated sugar and vegetable oil. Mix until well combined.
Add the eggs one at a time, followed by the vanilla extract. Mix until combined.
Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
Cover the dough and refrigerate for at least 30 minutes.
Scoop tablespoon-sized portions of dough and roll them into balls.
Roll each ball in powdered sugar until fully coated.
Place the coated balls on a baking sheet lined with parchment paper.
Bake in the preheated oven for 10-12 minutes.
Let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack.
