Whisk together 1 cup of all-purpose flour, 1/2 cup of unsweetened cocoa powder, 1 teaspoon of baking powder, and 1/4 teaspoon of salt until well blended.
In another bowl, mix 1/2 cup granulated sugar, 1/2 cup packed brown sugar, and 1/2 cup vegetable oil until the mixture is smooth and creamy.
Incorporate 2 large eggs and 1 teaspoon of vanilla extract into the sugar mixture and stir until everything is beautifully combined and smooth.
Gradually add the dry flour mixture to the wet ingredients, mixing until just combined.
Carefully divide the dough into three equal parts.
Color one part with 1/4 cup red food coloring, another with 1/4 cup blue food coloring, and leave the last part plain, mixing until fully incorporated.
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Using a cookie scoop, take small portions from each colored dough portion and roll them into balls.
Roll each ball in 1/2 cup of powdered sugar before placing them on the prepared baking sheet.
Bake for 10-12 minutes or until the edges are set but centers are still soft, then let cool on the baking sheet for a few minutes before transferring to a wire rack.