In a medium bowl, whisk together the cocoa powder, flour, baking powder, and salt until well combined.

In a large mixing bowl, beat the softened butter, granulated sugar, and vanilla extract until smooth. Add the eggs one at a time, mixing well after each addition.

Gradually add the dry ingredients and mix on low speed just until a thick, sticky dough forms. Avoid overmixing.

Cover the bowl and refrigerate the dough for at least 1 hour, or until firm enough to handle.

Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.

Scoop about 1 tablespoon of dough and roll into smooth balls. Coat each ball generously with confectioners' sugar until completely covered.

Arrange the cookies about 2 inches apart on the prepared baking sheets.

Bake for 10–12 minutes, until the cookies have spread slightly and developed their signature crackled tops while the centers remain soft.

Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.