Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large bowl, whisk together flour, cocoa powder, baking powder, and salt. Set aside.

In another bowl, combine granulated sugar, brown sugar, and vegetable oil. Mix until smooth, then add eggs and vanilla extract, mixing until fully incorporated.

Gradually add the dry mixture to the wet mixture, stirring until just combined. Avoid overmixing.

Chill the dough in the refrigerator for about 30 minutes to firm it up.

Once chilled, scoop out tablespoon-sized amounts of dough and roll them into balls.

Roll each ball in powdered sugar until completely coated and place them on the prepared baking sheet, spacing them a few inches apart.

Bake for 10-12 minutes, or until the edges are set but the centers are still soft.

Remove from the oven and let them cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.