Dough prep: Combine sugar & oil in large bowl. Add cocoa, beating until well-blended. Add in eggs & vanilla extract. In a separate bowl, stir together flour, baking powder, and salt. Gradually add to cocoa mixture & beat well. Once well-mixed, cover & refrigerate until dough is firm; at least 6 hours.

Handle dough: Heat oven to 350°. Line cookie sheet with parchment paper. Shape dough into 1-inch balls & roll in powdered sugar to coat. Place roughly 2 inches apart on prepared cookie sheet.

Bake: Bake 10-12 minutes or until almost no indentation remains when touched lightly & tops are crackled. Cool slightly. Remove from cookie sheet to wire rack & cool completely.