Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large mixing bowl, beat the granulated sugar, brown sugar, and softened butter together until creamy.
Add the eggs one at a time, mixing well after each addition. Then stir in the vanilla extract.
In another bowl, whisk together the flour, cocoa powder, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, stirring until blended and a soft dough forms.
Refrigerate the dough for about 10 minutes to make it easier to handle.
Roll the dough into 1-inch balls, then roll each ball in powdered sugar to coat thoroughly.
Place the coated cookie balls on the prepared baking sheet about 2 inches apart.
Bake in the preheated oven for 10-12 minutes until the cookies have puffed and cracked.
Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.