Whisk together all purpose flour, baking powder and salt in a medium bowl. Set aside.
In the bowl of a stand mixer or large mixing bowl, beat the granulated sugar and vegetable oil together on medium speed until smooth.
Mix in the unsweetened cocoa powder until completely combined, scraping down the sides and bottom of the bowl as needed.
Mix in the vanilla extract and eggs, one at a time, until the mixture is smooth and combined.
Gradually add the flour mixture, in two or three batches on low speed just until combined. Make sure to scrape down the sides and bottom of the bowl between each addition.
Transfer the dough to an airtight container or cover the bowl with plastic wrap and chill for at least four hours or until firm enough to handle.
Preheat the oven to 350℉. Line a large baking sheet with parchment paper or a silicone baking mat. Set aside.
Place the powdered sugar in a small, shallow bowl.
Scoop 1 to 1 ½ tablespoons of the cookie dough and use your hands to roll into balls. Carefully roll the cookie dough balls in the powdered sugar until completely coated and place on the prepared baking sheet, about 2 inches apart.
Bake the cookies for 10 to 12 minutes, being careful not to overbake.
Allow cookies to sit on the baking sheet for two to three minutes before transferring to a wire rack to cool completely.