Preheat the oven: Start by preheating your oven to 350°F (175°C) and prepare two baking sheets with parchment paper.

Whisk together: In a medium bowl, whisk together the all-purpose flour, cocoa powder, baking powder, and salt.

Combine sugars and oil: In another bowl, beat together the granulated sugar, brown sugar, and vegetable oil until smooth and creamy.

Incorporate eggs and vanilla: Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

Mix dry and wet ingredients: Gradually fold the dry mixture into the wet ingredients until a thick dough forms. Chill in the fridge for at least 30 minutes.

Roll the dough: Once chilled, scoop out the dough and roll it into small balls. Coat each ball in powdered sugar.

Arrange and bake: Place the coated balls on the prepared baking sheets, leaving 2 inches between each. Bake for 10-12 minutes until edges are set.

Cool on racks: Let the cookies cool on wire racks to maintain their soft texture.