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1
Place the chocolate and oil in a small saucepan over low heat, stirring occasionally until the chocolate has melted and the mixture is smooth, about 4 minutes.
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2
Remove from the heat and set aside to cool slightly.
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3
Sift together the flour, baking powder, and salt into a medium bowl; set aside.
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4
Place the sugar and the chocolate-oil mixture in the bowl of a stand mixer fitted with a paddle attachment and mix on medium speed until combined (the texture will be sandy), about 2 minutes.
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5
Stop the mixer and scrape down the sides of the bowl and the paddle with a rubber spatula.
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6
Return the mixer to medium speed and add the vanilla and the eggs 1 at a time, letting each completely incorporate before adding the next, about 2 1/2 minutes total.
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7
Stop the mixer and scrape down the sides of the bowl and the paddle.
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8
On low speed, add the flour mixture and mix until just incorporated, stopping once to scrape down the sides of the bowl and paddle, about 1 minute total.
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9
(The dough will be runny like batter.)
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10
Scrape down the sides of the bowl and cover with plastic wrap.
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11
Refrigerate the dough until firm, at least 2 hours or overnight.
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12
Heat the oven to 350 degrees F and arrange 2 racks to divide the oven into thirds.
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13
Line 2 baking sheets with silicone baking mats or parchment paper; set aside.
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14
Place the powdered sugar on a plate or in a shallow bowl.
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15
Roll the dough into 1-inch balls (about 1 tablespoon each), drop them into the sugar, and roll until completely coated.
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16
Place 15 of the balls 2 inches apart on each of the prepared baking sheets.
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17
(Chill the remaining dough.)
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18
Bake for 5 minutes, then rotate the sheets front to back and top to bottom and continue baking until the edges of the cookies are set but the tops are still a little soft, about 5 minutes more for soft, chewy cookies or 7 minutes more for crisp cookies.
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19
Transfer the cookies to a wire rack and cool completely.
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20
Let the baking sheets cool completely before repeating with the remaining dough (you can reuse the parchment).
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21
The cookies can be stored in an airtight container for 3 to 4 days.
