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

In a mixing bowl, whisk together the flour, cocoa powder, baking powder, and salt.

In another bowl, combine the granulated sugar, brown sugar, melted butter, eggs, and vanilla extract until smooth.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Scoop tablespoon-sized portions of dough and roll them into balls.

Roll each ball in powdered sugar to coat.

Place the coated balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake for 10-12 minutes, or until the tops are crackled and the cookies are set.

Allow to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.