1. Preheat your oven to 350°F and line a baking sheet with parchment paper.
2. In a medium bowl, whisk together dry ingredients: all-purpose flour, cocoa powder, baking powder, and salt.
3. In another bowl, mix wet ingredients: granulated sugar, oil or softened butter, eggs, and vanilla extract until smooth.
4. Gradually add the dry ingredients to the wet mixture, stirring until a uniform dough forms.
5. Chill the dough in the refrigerator for at least 1 hour or overnight for easier handling and thicker cookies.
6. After chilling, take spoonfuls of dough and roll them into balls. Optionally, use slightly damp hands for easier handling.
7. Roll each dough ball generously in powdered sugar until fully coated for the signature crinkle effect.
8. Place the coated dough balls onto the prepared baking sheet, leaving space between each cookie.
9. Bake the cookies for 10-12 minutes, or until the edges are set but the centers remain soft.
10. Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.