Prepare the Dough:

In a large mixing bowl, combine the cocoa powder, granulated sugar, and vegetable oil. Beat until well mixed and the texture resembles wet sand.

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

Combine Dry Ingredients:

In a separate bowl, whisk together the flour, baking powder, baking soda, and salt. Gradually add the dry ingredients to the wet mixture, mixing until fully incorporated.

Chill the Dough:

Cover the dough with plastic wrap and refrigerate for at least 2 hours or until firm. Chilling is crucial for easier handling and achieving the crinkled effect.

Preheat and Prepare:

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper or silicone baking mats.

Form the Cookies:

Scoop tablespoon-sized portions of dough and roll them into balls. Generously coat each ball in powdered sugar, ensuring a thick layer.

Bake:

Place the coated dough balls on the prepared baking sheets, spacing them about 2 inches apart. Bake for 10–12 minutes, or until the cookies have spread and the tops are crinkled.

Cool:

Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.