Whisk together the flour, cocoa powder, baking powder, and salt in a medium bowl.
Beat the butter and granulated sugar until light and fluffy.
Mix in the eggs one at a time, then add the vanilla extract.
Gradually mix the dry ingredients into the wet ingredients until combined.
Fold in the chocolate chips evenly throughout the dough.
Cover and refrigerate the dough for at least 2 hours until firm.
Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.
Scoop tablespoon-sized portions of dough and roll each ball generously in powdered sugar.
Place the dough balls on the prepared baking sheets and bake for 9–11 minutes until the tops are crackled.
Cool on the baking sheet for 5 minutes before transferring to a wire rack.
