01 - In a medium bowl, whisk together flour, cocoa powder, baking powder, and salt.
02 - In a large bowl, whisk sugar and vegetable oil until well combined. Add eggs one at a time, whisking thoroughly after each addition, then stir in vanilla extract.
03 - Slowly add the dry mixture to the wet ingredients, stirring gently just until a thick, sticky dough forms.
04 - Cover the dough and refrigerate for a minimum of 2 hours until firm.
05 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
06 - Place confectioners sugar in a shallow bowl. Using a tablespoon or cookie scoop, portion dough, roll into balls, and coat generously with confectioners sugar.
07 - Place coated dough balls 2 inches apart on prepared baking sheets.
08 - Bake for 11 to 13 minutes until cookies are puffed and crackled on top.
09 - Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.