This could be the best take on this idea I've done. They're delicious

In a large mixing bowl, combine the cocoa powder, granulated sugar, and vegetable oil. Mix until well blended.
Beat in the eggs, one at a time, and then stir in the vanilla extract.
In another bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.
Cover the dough with plastic wrap and refrigerate for at least 4 hours or overnight.
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Scoop tablespoon-sized portions of the chilled dough and roll them into balls.
Roll each ball in powdered sugar until completely coated.