In a medium bowl, whisk together the all-purpose flour, baking powder, and fine sea salt. Set aside.

In a large bowl or stand mixer fitted with the paddle attachment, mix together the cocoa powder, granulated sugar, and vegetable oil on medium-low speed until a shiny, gritty paste forms.

Beat in the eggs one at a time, incorporating each fully before adding the next. Stir in the vanilla extract. Beat for 1 minute until glossy and smooth.

Add the dry flour mixture to the chocolate batter. Mix on low speed just until the flour is completely incorporated. The dough will be very soft, sticky, and shiny—almost like a thick brownie batter.

Cover the bowl with plastic wrap and chill in the refrigerator for at least 3 hours (or overnight) until thoroughly chilled and firm enough to handle.

Preheat your oven to 350°F (175°C) and line two large baking sheets with parchment paper. Place granulated sugar in one small bowl and powdered sugar in a second deep bowl.

Scoop 1.5-tablespoon portions of cold dough and quickly roll into smooth balls between your palms.

First, roll each ball briefly in granulated sugar (this creates a moisture barrier). Next, generously dredge the ball in confectioners' powdered sugar until thickly coated in opaque white snow.

Place the dough balls 2 inches apart on prepared baking sheets. Bake for 10 to 12 minutes until the cookies have puffed and cracked open with dramatic crinkles, while the fissures still look soft and fudgy. Do not overbake!

Cool on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely.