Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a microwave-safe bowl, combine the semisweet chocolate chips and butter. Microwave in 30-second intervals, stirring each time, until melted and smooth. Let it cool slightly.
In a mixing bowl, whisk together the granulated sugar and eggs until light and fluffy. Stir in the melted chocolate mixture and vanilla extract until well combined.
In another bowl, sift together the cocoa powder, baking powder, salt, and flour. Gradually incorporate this into the chocolate mixture, mixing until just combined (don’t overmix!).
Cover the dough with plastic wrap and chill in the refrigerator for about 30 minutes to firm up slightly.
Once chilled, scoop tablespoon-sized portions of dough and roll them into balls. Roll each ball in powdered sugar until fully coated.
Place the cookie balls on the prepared baking sheet about 2 inches apart.
Bake in the preheated oven for 10-12 minutes, or until the edges are set, but the centers are still slightly soft.
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
Notes
Arrange the cookies on a decorative plate, dust with additional powdered sugar for a snow-like effect, and serve with a side of vanilla ice cream for extra indulgence!