Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a mixing bowl, whisk together the flour, cocoa powder, baking powder, and salt until well combined.
In a separate bowl, mix the granulated sugar, brown sugar, and vegetable oil until smooth.
Beat in the eggs, one at a time, and then add the vanilla extract, mixing until fully incorporated.
Gradually add the dry ingredients to the wet mixture, stirring until just combined. Be careful not to overmix—stop when you no longer see dry flour.
Chill the dough in the refrigerator for at least 30 minutes to make it easier to handle.
Once chilled, scoop tablespoon-sized portions of dough and roll them into balls. Roll each ball in powdered sugar until fully coated.
Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake for 10-12 minutes, or until the edges are set, and the tops are crinkled.
Allow the cookies to cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.
Notes
Arrange the cookies on a decorative plate and dust lightly with additional powdered sugar for an elegant touch. Serve with a glass of cold milk for a delightful treat!