In a medium bowl, combine the flour, cocoa powder, baking powder, and salt. Set aside.
In a large bowl, whisk together the granulated sugar, brown sugar, oil, eggs, vanilla, vinegar, and red food gel.
Gently fold the dry ingredients into the wet until just combined. Do not over-mix!
Cover the bowl and chill in the fridge overnight.
When ready to bake the cookies, preheat oven to 350 degrees F (180 degrees C) and line two baking sheets with parchment paper.
Using a 1 tablespoon cookie scoop, scoop the cookie dough and roll in the powdered sugar.
Place cookie dough on the prepared baking sheet about 1 inch apart.
Bake the cookies for about 8-10 minutes or until puffed up and cracked.
Allow cookies to cool completely on the baking sheet before removing.