Take a large mixing bowl and add cocoa powder, sugar, oil, eggs, vanilla essence, and whisk them all together until well combined.
Sift the all-purpose flour, salt, and baking powder, then gently mix them in with a spatula until combined.
When the dough is made, cover it with plastic wrap and put it in the fridge for overnight or at least 4 hours as well.
Preheat the oven to 350 degrees Fahrenheit or 180 degrees Celsius.
Now, scoop and roll the dough in powdered sugar.
Place them on top of a baking sheet with parchment paper, making sure there’s enough space, about 2 inches apart between each of them, to puff up.
When the oven is ready, bake the cookies for 10 to 12 minutes, depending on their size.
Take the cookies out of the oven when they are done and let them cool to room temperature. Then transfer them to the wire rack to cool completely.