1-In a large bowl, mix the granulated sugar, unsweetened cocoa powder, and vegetable oil until the mixture looks glossy and well combined.

2-Add the eggs one at a time, beating after each addition, then stir in the vanilla extract for extra flavor.

3-In a separate bowl, whisk together the all-purpose flour, baking powder, and salt to evenly distribute the leavening agents.

4-Gradually add the dry ingredients to the wet mixture on low speed until just combined, avoiding overmixing to keep the dough tender.

5-Cover the dough and refrigerate it for at least 4 hours or overnight to prevent spreading and achieve that perfect fudgy texture.

6-Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper for easy cleanup.

7-Scoop the dough into 1-inch balls, roll each in powdered sugar, and place them about 2 inches apart on the baking sheets. Only coat as many as fit per batch and keep the rest refrigerated.

8-Bake for 10 to 12 minutes until the edges are firm and the centers look puffed but slightly wet. Let the cookies cool briefly on the sheets before moving to wire racks.