Using either a stand mixer with the paddle attachment, or a medium size mixing bowl and a handheld mixer on medium high speed, beat together the granulated sugar and vegetable oil until well combined.

Lower the mixer speed to medium low. Add the room temperature eggs, one at a time, and the vanilla until completely combined.

Add in the cocoa powder and espresso powder, and continue to mix just until incorporated. Be sure to scrape the sides of the mixing bowl.

Next add the flour, baking powder and salt. Continue to mix until the dough comes together. Cover tightly with plastic wrap and chill in the refrigerator for 4 hours to overnight.

Preheat the oven to 350°F. Line a baking sheet with parchment paper.

Add the sifted powdered sugar to a shallow bowl.

Use a 1 ½ - tablespoon cookie scoop to scoop the cookie dough and roll into a ball. Roll the dough ball in the powdered sugar until well coated. Space the coated cookie dough balls 2 inches apart.

Bake for 10 to 12 minutes, or until the crackles appear on the surface of the cookies, the outer edges are set and the center is soft. Allow the cookies to rest on the baking sheet for a few minutes before transferring to a cooling rack. Serve once the cookies are completely cooled.