• Sift all-purpose flour, cocoa powder, baking powder, and salt together. Whisk well and set aside.
• In a small bowl, take cornstarch, oil, and water. Mix it until well combined. Set aside.
• In a mixing bowl, take oil and sugar and mix until combined. If using a stand mixer, use the paddle attachment.
• Add cornstarch mixture and vanilla extract. Mix everything until well combined.
• Add dry ingredients to the wet and mix on low speed until combined. Do not overmix.
• The dough will be very soft. Place the dough in a bowl and cover it tightly with cling wrap. Refrigerate the dough for at least 2 hours or up to two days.
• When ready to bake, preheat the oven to 350°F (180°C) and line a baking sheet with a silicone mat or parchment paper.
• Take the dough out of the fridge. Using a small ice cream scoop or a tablespoon, portion the dough. Make a ball and flatten it slightly.
• Roll each dough ball into granulated sugar and then into powdered sugar. Place the dough balls onto a prepared baking sheet.
• Bake the cookies at 350° F for 10-12 minutes. Remove from the oven and let them cool slightly on a baking sheet.
• Transfer the cookies to a wire rack and allow them to cool completely. After the cookies are completely cooled, you can top the cookies with more icing sugar if preferred.

Storing Suggestions

• Storing the Cookies: Store the cookies in a sealed container for up to 5 days. You can refrigerate the cookies for a week.
• Freezing the Cookies: Allow the cookies to cool completely. Then, freeze them in a freezer-safe bag or container for up to two months.
• Freezing the Cookie Dough: After making the dough, tightly wrap it in plastic wrap. Then, place it in the freezer bag and freeze for up to three months. When you are ready to bake cookies, thaw the cookie dough in the fridge overnight and follow the baking instructions.