Step 1

In a mixing bowl, combine sugar, cocoa powder, oil, vanilla extract and eggs. Whisk until the mixture is smooth.

Step 2

In a separate bowl, combine flour together, baking powder and salt.

Step 3

Add the flour mixture to the cocoa mixture and stir to combine.

Step 4

Cover the dough with plastic wrap and refrigerate for at least 3 hours and up to overnight.

Step 5

Preheat the oven to 350F. Roll out cookie dough into even-sized balls (it's easier to roll with wet hands) and generously roll each into powdered sugar.

Step 6

Place cookies on a baking sheet, being sure to leave space between each of the cookies. Bake for 10-12 minutes, depending on the size of the cookies. Cookies will come out soft but will harden as they cool down.

Step 7

Allow cookies to slightly cool. Then, move them to a wire rack to fully cool down.