Make the Dough: In a medium bowl, whisk together flour, cocoa powder, baking powder, and salt. In a separate bowl, mix granulated sugar, brown sugar, and vegetable oil until smooth. Add eggs and vanilla extract to the sugar mixture and whisk until creamy. Gradually add the dry ingredients to the wet mixture, stirring until a thick dough forms.
Chill the Dough: Cover the dough with plastic wrap and chill in the refrigerator for at least 2 hours (or overnight) to firm up.
Roll and Coat: Preheat oven to 350°F (175°C). Scoop out 1-inch balls of dough and roll them into smooth balls. Roll each ball in powdered sugar until fully coated. Place the balls on a lined baking sheet, spacing them 2 inches apart.
Bake: Bake for 10–12 minutes or until the tops are crinkled and the edges are set.
Let them cool on the baking sheet for 5 minutes before transferring to a wire rack.
Serve & Enjoy: Enjoy warm or at room temperature with a glass of milk!