Preheat oven to 350°F (175°C). In a large bowl, mix sugar, cocoa powder, flour, baking powder, and salt.

Add vegetable oil, eggs, and vanilla extract to the dry ingredients. Mix until well combined.

Form dough into small balls, about 1 inch in diameter. Roll each ball in powdered sugar until fully coated.

Place the coated dough balls on a baking sheet lined with parchment paper, spacing them about 2 inches apart.

Bake for 10-12 minutes, until cracks appear on the surface. Let cool on a wire rack before serving.