In a stand mixer with the paddle attachment or using a handheld mixer, beat together the granulated sugar and vegetable oil until well combined.

On medium low speed, add the room temperature eggs, one at a time, followed by the vanilla extract until completely combined.

Add in the cocoa powder and espresso powder, mixing until incorporated; be sure to scrape the sides of the mixing bowl.

Add the flour, baking powder, and salt, and continue to mix until the dough forms.

Cover the dough tightly with plastic wrap and chill in the refrigerator for 4 hours, or overnight.

Preheat the oven to 350°F (180°C) and line a baking sheet with parchment paper.

Place sifted powdered sugar in a shallow bowl.

Using a 1 1/2 tablespoon cookie scoop, scoop the chilled dough and roll into balls.

Roll each dough ball in powdered sugar until well coated.

Space the coated cookie balls 2 inches apart on the prepared baking sheet.

Bake for 10 to 12 minutes, until cracks form on the surface and the edges are set while the centers remain soft.

Let the cookies rest on the baking sheet for a few minutes, then transfer to a cooling rack to cool completely.