Combine flour, baking powder and salt together in a small bowl and set aside.
Melt chocolate in a large microwave-safe bowl in 30-second increments, stirring until melted, or melt in a small pan on low heat.
Add to melted chocolate the sugar, vegetable oil (or melted shortening) and vanilla. Mix well until combined.
Add in eggs, one by one, mixing after each addition.
Add in flour mixture, stirring gently until fully combined. Do not over mix!
Cover and chill dough overnight or at least 4 hours.
Once the dough is fully chilled preheat oven to 375°F
Prepare 2 baking sheets by lining with parchment paper or lightly greasing.
Sift powdered sugar into a shallow bowl.
Using a small cookie scoop, or two small spoons, working in batches, roll dough into small balls.
Roll entire ball into powdered sugar. Make sure to coat the entire cookie.
Place on the prepared baking sheets. Do not flatten.
Bake for 10-11 minutes. Cookies are done when the sides are firm and the tops are just slightly shiny. Rest on the baking sheet for 1-minute.
Cool completely on wire rack. Store in a covered container.