In a medium bowl, whisk together the flour, baking powder and salt. Set aside.
Place chopped chocolate in a microwave-safe bowl; microwave in 30-second intervals, stirring between each, until melted. Alternatively, you can use a double broiler to melt the chocolate.
In the bowl of a stand mixer fitted with the paddle attachment, combine the melted chocolate, oil, and granulated sugar. Beat on medium speed until combined.
With the mixer running on low, add the eggs, one at a time, followed by the vanilla extract. Stop and scape down the sides of the bowl with a spatula, as necessary.
Add the dry ingredients and mix on low speed, stopping once to scrape down the sides. Mix until just incorporated. The dough will be sticky and more like a thick brownie batter and that is why you HAVE to chill It.
Chill the dough for at least 2 hours, preferably overnight.
When ready to bake, preheat the oven to 350 degrees F. Line large baking sheet with Silpats or parchment paper.
Pour the confectioners’ sugar onto a plate or into a shallow bowl. Roll the chilled dough into 1-inch balls. Drop the balls onto the sugar and roll until all sides are completely covered in sugar. Place the cookie balls onto the prepared baking sheet, about 2 inches apart.
Bake for 10 minutes or until cookies are set around the edges, but still soft in the center. Don’t over bake. Remove from the oven and let cool on the baking sheet for 2 minutes. Transfer to a cooling rack and cool completely.
Notes
The cookies can be stored in an airtight container for 3 to 4 days.