In a mixing bowl, combine the granulated sugar and vegetable oil. Mix well until the sugar is fully incorporated with the oil. Add in the cocoa powder and Dr. Oetker Vanilla Extract, whisking until the mixture is smooth. Beat in the eggs one at a time until thoroughly mixed.
Gradually add the flour, Dr. Oetker Baking Powder, and salt to the wet mixture. Stir until well combined and a dough forms. Cover the dough with plastic wrap and refrigerate for at least 2 hours or until firm.
Preheat your oven to 175°C. Line a baking sheet with parchment paper. Scoop small portions of the chilled dough and roll them into balls about 2.5cm in diameter. Roll each ball in powdered sugar until fully coated.
Place the powdered sugar-coated dough balls onto the prepared baking sheet, spacing them about 5cm apart. Bake in the preheated oven for 10-12 minutes, until the cookies have spread and the surfaces have a crinkled appearance. Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.
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