In a medium bowl, mix together the flour, baking powder, and salt. Keep aside.
In another bowl, mix together the granulated sugar and vegetable oil. Then gradually add the cocoa powder. Add the eggs one at a time and mix well.
Gradually add the flour mixture to the cocoa mixture and mix well. Refrigerate for at least 6 hours or overnight.
Make 2.5 cm – 1 inch balls and coat them in icing sugar. Put them on a tray lined with baking paper and bake them in a pre-heated oven at 175°C – 350°F for 13 to 15 minutes.