In a large bowl or stand mixer, combine oil, cocoa powder, and sugar—stir until mixture looks like very dark wet sand. Add eggs one at a time, mixing well between each addition. Then stir in vanilla extract.

Add salt, baking powder, and gluten‑free flour; stir just until incorporated.

Chill the dough for 3–4 hours, or preferably overnight—this step is critical to prevent spreading and ensure the crackle effect.

Preheat your oven to 350 °F (175 °C). Line a baking sheet with parchment paper. Pour powdered sugar into a bowl.

Scoop chilled dough using a teaspoon or small cookie scoop to form ~1-inch balls. Fully roll each ball in powdered sugar to generously coat.

Arrange 8–12 cookies per sheet, leaving ample space. Bake for 8–10 minutes, until edges are set but centers still look slightly wet. Remove before fully set to ensure fudgy centers.

Let cookies rest on the baking sheet for 2–3 minutes, then transfer to a wire rack to finish setting.

Repeat with remaining dough. Store baked cookies in an airtight container for up to 2–3 days, or freeze for 2–3 months.