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In the bowl of a stand mixer, beat the cocoa, granulated sugar and butter (or oil) on medium speed. Reduce the speed to low and add 1 egg at a time until combined.
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Mix in the remaining ingredients in the order listed, for the exception of the powdered sugar. Cover the bowl with plastic wrap and chill in the refrigerator for 4 hours.
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Preheat the oven to 350°F (176°C). Line cookie sheets with parchment paper. Roll the dough into 1-inch balls and coat with powdered sugar. Place on the prepared baking sheet at least 2 inches apart.
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Bake for 10 minutes. Allow the cookies to rest on the hot cookie sheet for one minute before transferring to a wire rack to cool completely.
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For more prominent results, use more powdered sugar and coat the cookie dough balls heavily before baking.
