Prepare a baking sheet with parchment paper then set aside.
Sift all of the dry ingredients (unsweetened cocoa, all purpose flour, ¼ cup powdered sugar, baking powder, and salt) into a mixing bowl then whisk them together.
Beat butter and sugar with an electric mixer until it is light and fluffy. Next add eggs, and vanilla and mix until well combined.
Slowly mix in your dry ingredients into the wet. Adding in about ¼ a cup at a time until combined.
Fold in the chocolate chips but be careful to not overmix.
Cover the bowl, and place the mixture in the refrigerator for at least two hours.
Once chilling is done remove the cookie dough from the refrigerator. Preheat the oven to 375 degrees F.
Scoop the mixture and roll firmly into a ball of dough. Roll each ball very lightly in 2 tablespoons remaining powdered sugar and place on your prepared baking tray.
Place the balls of dough at least 2 inches apart and bake for 12 - 14 minutes until ready. Let the cookies cool completely before serving.