Sift the flour, baking powder, and salt together into a bowl.

Sift the cocoa powder into a separate bowl.

Mix grape seed oil, sugar, eggs, and vanilla extract in a bowl until well combined.

Add the sifted cocoa powder to the wet mixture and mix thoroughly.

Gradually add the sifted dry ingredients to the mixture and stir until no dry flour is visible.

Wrap the dough in plastic wrap and refrigerate for 2 hours.

After chilling, let the dough sit at room temperature for 10 minutes. Roll into balls and coat evenly with powdered sugar.

Place the dough balls on a baking tray with 5–6cm spacing. Bake in a preheated oven at 170°C for 9 minutes.