In a stand mixer, combine the cocoa powder, white sugar and vegetable oil. Mix for 2 minutes. Add the eggs and vanilla extract and mix until evenly combined. Add the flour, baking powder and salt and incorporate all the ingredients. Cover the dough and refrigerate for at least 3 hours.

Preheat oven to 350 degrees F. Line a baking sheet with parchment paper. Measure out small ball of dough, I used about 1 tablespoon of dough per cookie. Roll the dough into balls with lightly oiled hands. Coat each ball in powdered sugar before placing onto prepared baking sheets.

Bake for 10 minutes. Let cool slightly before transferring the cookies to a cooling rack to finish cooling.