In a large mixing bowl, sift together the sugar, cocoa powder, and salt.
Add the oil to the dry mixture and beat on medium speed to combine. Add the extracts and eggs, and beat again until well combined. Set bowl aside.
In a separate bowl, sift together the flour and baking powder. Add this bowl to the cocoa mixture in stages, mixing well between each addition until fully combined.
Scrape the dough out onto a long sheet of plastic wrap. Close the plastic wrap around the dough ball completely and chill for at least 5 hours (or overnight).
Preheat oven to 350° and line a baking pan with parchment paper. Scoop some powdered sugar into a bow or onto a plate.
Scoop dough in with a spoon and make balls about 1½". Roll each ball in the powdered sugar and place on the parchment paper. Do not press or flatten the ball.
Bake for 10-12 minutes. Cookies will still be puffy when removed from the oven. Allow several minutes to cool on the baking pan before removing to a rack to cool completely.
