Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large bowl, combine the cocoa powder, granulated sugar, and oil with a wooden spoon until the mixture is well combined.

Add the eggs and vanilla extract to the bowl, mixing until just blended.

Sprinkle in the salt, baking powder, and flour. Stir until everything is well incorporated and a stiff dough forms.

If the dough feels too sticky to roll into balls, refrigerate for about 30 minutes before proceeding.

Using a cookie dough scoop, roll the dough into 1 1/2 inch balls.

Roll each dough ball in a thin layer of granulated sugar, then roll it in a thick layer of powdered sugar to create that signature crinkle effect.

Place the coated dough balls on the prepared baking sheet, ensuring they are about 2 inches apart.

Bake in the preheated oven for 10 minutes, or until the tops of the cookies have crinkled and the edges are set.

Allow the cookies to cool on the baking sheet for 5-10 minutes before transferring them to a wire rack to cool completely.