Using a stand mixer, combine cocoa powder, vegetable oil, and granulated sugar. Mix until it forms a thick, black dough.

Add eggs, one at a time, mixing well in between each addition. Stir in vanilla extract.

In a separate bowl, whisk together the flour, salt, and baking powder. Gradually add this mixture to the dough on low speed, mixing until just combined. Be careful not to overmix!

Cover the dough with plastic wrap and chill for at least 4 hours or overnight (this step is crucial!).

Preheat your oven to 350°F. Line a baking sheet with parchment paper or lightly grease it with nonstick spray.

Roll the chilled dough into 1-inch balls using your hands, then coat each ball in powdered sugar.

Place the dough balls on the prepared baking sheet, leaving at least 2 inches of space between each one.

Bake for 10-12 minutes, until the cookies crack on top. Allow to cool for 2 minutes before transferring to a wire rack to cool completely.