Note: When subtracting 2 TBSP from the sugar and flour I just scoop out 2 TBSP straight from the cup measure I'm using. It doesn't have to be super exact.
Combine the cocoa powder, white sugar, and oil with a mixer. Mix for two minutes.
Add the vanilla and eggs (one at a time). If your eggs aren't at room temperature put them in a bowl and run warm (not hot) water over them for a few minutes. Mix until everything is well combined.
In a separate bowl mix the flour, baking powder, and salt (I just use a fork to mix them up).
Add the flour mixture to the mixer in generous half cup increments, scraping down the sides as needed. Mix until well incorporated. At this point to not panic if the dough looks more like brownies than cookies! That's the whole point!
Cover and chill the dough for at least three hours in the fridge. This step keeps the whole thing from turning into a gooey mess!
Preheat oven to 325° and line a baking sheet with parchment paper. Take a generous spoonful of dough and roll into a ball using lightly oiled hands. I just poured a tiny bit of oil on a paper towel and wiped my hands on that intermittently.
Roll each ball in the powdered sugar until well coated and place on baking sheet. Leaving a decent amount of room between cookies, because they do spread!
Bake for 10 minutes and then let cool slightly before transferring to a cooling rack (or you know, eating the whole tray..). Enjoy!