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.
In another bowl, mix granulated sugar, brown sugar, and vegetable oil until well combined.
Add eggs and vanilla extract to the sugar mixture and beat until smooth.
Gradually mix the dry ingredients into the wet ingredients until just combined.
Cover the dough and refrigerate for at least 30 minutes to firm up.
Scoop tablespoon-sized portions of dough and roll them into balls.
Roll each ball in powdered sugar until well coated.
Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 10-12 minutes or until the tops are cracked and set.
Allow to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.