Line a baking sheet with parchment paper and set aside.
Sift the cocoa powder, flour, baking powder and salt into a medium-sized bowl and whisk together. Set aside.
In a large bowl, with a hand mixer, beat the butter and sugar together until it is light and fluffy. Then add the eggs and vanilla. Mix until well combined.
Little by little add in the sifted dry ingredients. Mix until combined.
Fold in the chocolate chips. Be careful to not overmix.
Cover the bowl, and place the mixture in the refrigerator for at least two hours.
When ready to bake, remove the cookie dough from the refrigerator. Preheat the oven to 375 degrees F.
Scoop the mixture and roll firmly into a ball of dough. Roll each ball very lightly in powdered sugar and place on the baking tray.
Place the balls of dough at least 2 inches apart and bake for 12 - 14 minutes until ready.
Let the cookies cool completely before serving and enjoy!