Preheat oven to 350°F (180°C). Line baking sheets with parchment paper.
In a large bowl, whisk together flour, granulated sugar, brown sugar, baking powder, and salt.
In another bowl, mix melted butter and cocoa powder until thick. Add eggs and vanilla, then stir until combined.
Pour the cocoa mixture into the dry ingredients and beat until a thick, glossy dough forms.
Scoop 1 tablespoon of dough and roll into balls. Coat generously in powdered sugar.
Place cookies 3 inches apart on the baking sheet and bake for 12–13 minutes until cracked and puffed.
Cool on the baking sheet for 5 minutes, then transfer to a wire rack. Serve and enjoy.