In a large mixing bowl, whisk together the cocoa powder, granulated sugar, and vegetable oil until the mixture resembles wet sand.

Add eggs one at a time, beating thoroughly after each addition, then stir in the vanilla extract until smooth.

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

Gradually incorporate the dry ingredients into the wet chocolate mixture using a spatula or wooden spoon until a soft, sticky dough forms.

Cover the bowl tightly with plastic wrap and refrigerate for a minimum of 4 hours, or overnight, to allow the flour to hydrate and the dough to firm up for handling.

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

Using a small cookie scoop or tablespoon, portion the chilled dough into 1-inch balls (approximately 25 grams each).

Roll each ball generously in the confectioners' sugar, ensuring a heavy, even coating so the white sugar remains visible after spreading.

Place dough balls on the prepared baking sheets, spaced at least 2 inches apart to allow for expansion.

Bake for 10 to 12 minutes until the cookies have spread and crackled; the edges should be set while the centers remain slightly soft.

Cool on the baking sheet for 5 minutes to allow the structure to set before transferring to a wire rack for complete cooling.