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In a medium bowl, whisk together the flour, baking powder, and salt.
In another medium bowl, whisk together the cocoa, granulated sugar, and oil. Whisk in the eggs, one at a time, then add the vanilla. With a rubber spatula, stir the flour mixture into the cocoa mixture. Cover the bowl with plastic wrap and refrigerate for at least 30 minutes and up to 1 hour.
Preheat the oven to 325°F. Line three baking sheets with parchment paper.
Place the sifted powdered sugar in a large bowl.
Using a #40 (1-ounce) cookie scoop, make uniform balls, then roll them in your palms until perfectly round. Drop the dough balls, a few at a time, in the powdered sugar, tossing until completely coated, then roll them a second time in the sugar.
Evenly space 12 cookies about 2 inches apart on the lined baking sheets. Bake one sheet at a time on the center rack for 10 to 12 minutes. The cookies should crack on top and just start to set. Do not overbake.
Let the cookies sit on the baking sheet for 5 to 10 minutes, then transfer them to a cooling rack to cool completely.
Store in an airtight container with parchment paper between the layers.