In the bowl of a stand mixer, beat the cocoa, granulated sugar and butter (or oil) on medium speed. Reduce the speed to low and add 1 egg at a time until combined. Mix in the remaining ingredients in the order listed, for the exception of the powdered sugar. Cover the bowl with plastic wrap and chill in the refrigerator for 4 hours.
Preheat the oven to 350 degrees F. Line cookie sheets with parchment paper. Roll the dough into 1-inch balls and coat with powdered sugar. Place on the prepared baking sheet at least 2 inches apart.
Bake for 10 minutes. Allow the cookies to rest on the hot cookie sheet for one minute before transferring to a wire rack to cool completely.