Prepare the Dough

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C). Line two baking sheets with parchment paper for easy cleanup and to prevent the cookies from sticking.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt until fully combined. This helps to evenly distribute the dry ingredients.
3. Mix Wet Ingredients: In a large bowl, combine the vegetable oil and granulated sugar. Beat the mixture until it’s smooth and well blended. Add the eggs, one at a time, beating well after each addition. Stir in the vanilla extract for an extra layer of flavor.
4. Combine: Gradually add the dry ingredients to the wet ingredients, stirring until the dough forms. The dough should be thick and slightly sticky—this is perfect for rolling!

Roll the Cookies

1. Coat in Powdered Sugar: Pour the powdered sugar into a shallow bowl. Using your hands, roll the dough into 1-inch balls. Next, roll each dough ball in the powdered sugar until fully coated, creating that signature snowy, crinkled effect when baked.
2. Place on Baking Sheet: Arrange the sugar-coated dough balls on the prepared baking sheets, spacing them about 2 inches apart to give them room to spread.

Bake the Cookies

1. Bake: Place the baking sheets in the preheated oven and bake for 10-12 minutes, or until the cookies have spread and the cracks are visible on top. Don’t over-bake; the cookies will continue to set as they cool, so remove them while they’re still soft in the center.
2. Cool: Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely. This will ensure they hold their shape while cooling.