In a small bowl, whisk the flour, baking powder, and salt together; set aside.
In a 2 quart saucepan, heat granulated sugar, butter, and chocolate over medium heat. Stir until butter and chocolate are melted then remove from heat.
Stir in the eggs, one at a time, mixing well after each addition. Stir in the vanilla.
Add the flour mixture and stir until no streaks of dry flour are visible.
Transfer dough to a medium bowl, cover with plastic wrap, and chill for 4 hours or overnight.
When ready to bake, preheat the oven to 350°F. Line a baking sheet with parchment paper.
Using a 1-tablespoon cookie scoop, scoop out clumps of the chilled dough and roll them into 1-inch sized balls using your hands. Do several at a time and drop them into the powdered sugar as you go. The dough will be quite sticky, so it's useful to roll the dough in batches.
Roll the balls in the powdered sugar and place them on the prepared cookie sheets spaced 2-inches apart.
Bake for 10-12 minutes. Do not overbake. Allow to cool for 2 minutes on the baking sheet before transferring to a wire rack to cool completely. Repeat with any remaining batter.
Notes
Smaller batch: The recipe can be halved if you desire fewer cookies.
Make ahead tip
Cookies stay fresh covered at room temperature for up to 1 week.
Baked cookies freeze well up to 3 months.
Unbaked cookie dough balls (that are not coated in confectioners’ sugar) freeze well up to 3 months. When it’s time to bake the cookies, remove them from the freezer and thaw on the counter for at least 30 minutes. Roll into confectioners’ sugar as instructed in the recipe. Bake as directed.