In a stand mixer, combine the cocoa powder, white sugar, and vegetable oil. Mix for 2 minutes.

Add the eggs and vanilla extract and mix until evenly combined.

Add the flour, baking powder, and salt. Incorporate all the ingredients.

Cover the dough and refrigerate for at least 3 hours.

Preheat oven to 350°.

Line a baking sheet with parchment paper.

Measure out small balls of dough, about 1 Tbsp per cookie. Roll the dough into a ball with lightly oiled hands. Coat each ball in powdered sugar before placing onto prepared baking sheets.

Bake for 10 minutes. Let cool slightly before transferring the cookies to a cooling rack.