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Step 1
In a medium bowl, combine the granulated sugar with the oil until well combined. Add the eggs and vanilla and whisk together for 1 minute until smooth.
Step 2
Sift the flour, cacao powder, baking powder, and salt in a second bowl. Add the flour mixture to the egg mixture and mix [with a spoon] until well combined. Continue to mix the ingredients, by hand, for 1 minute to ensure all ingredients are well incorporated.
Step 3
Cover the bowl with the batter and place it in your fridge to chill for 1-2 hours or overnight.
Step 4
Preheat oven to 350º F and prepare a baking sheet with a piece of parchment paper or silicone baking mat. Place the powdered sugar in a small bowl and set aside.
Step 5
Roll the dough into 12 evenly-sized rounded balls (about 1" to 1.5" balls). Lightly wet your hands to prevent the dough from sticking to them. You could also use a cookie scooper to help shape the dough. Place each dough ball on a piece of plastic wrap.
Step 6
Roll each dough ball in the powdered sugar and then place each cookie on your baking sheet 1-1.5 inches apart. Do not flatten the dough. The cookies will spread.
Step 7
Bake for 9-10 minutes, then remove the cookies from the oven and allow them to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
Step 8
Serve immediately or store in a sealed container for 3-4 days at room temperature.