In a large bowl mix together the sugar, cocoa powder, vegetable oil, eggs, and vanilla. Whisk until the mixture is smooth.
1 cup granulated sugar, 1/2 cup cocoa powder, 1/4 cup vegetable oil, 2 eggs, 1 teaspoon vanilla extract
In a medium bowl, whisk together the flour, baking powder, and salt.
1 cup all-purpose flour, 1 teaspoon baking powder, 1/4 teaspoon table salt
Add the flour mixture to the chocolate mixture until just combined, being careful to scrape down the sides and bottom of the bowl. It is combined when you can't see any streaks of white.
Cover the batter and refrigerate for at least 4 hours or up to 24 hours.
Preheat your oven to 350 degrees Fahrenheit. Line two rimmed baking sheets with parchment paper and set aside.
Using a cookie scoop, scoop the batter into balls. The batter will be really sticky. Getting your hands wet or spraying them with cooking spray will help in the rolling process. Drop the balls into the powdered sugar to coat them fully, and then transfer them to the prepared baking sheet. 1/4 cup powdered sugar
Bake for 10 to 12 minutes or until the cookies have spread and the center of the cookie bounces back when touched lightly. Allow to cool on baking sheets for 2 minutes before transferring to a cooling rack.