In a medium bowl combine cocoa powder, flour, baking powder and salt.

Stir to combine and set aside.

In a large bowl combine oil, eggs, sugar and extracts.

Mix well to combine either by hand or with a mixer.

Add flour mixture and stir until a black dough is formed-it will be very thick and sticky.

Cover dough and refrigerate 4 hours or preferably overnight.

Preheat oven to 350 degrees F (175 C).

Line a baking sheet with parchment paper or spray with nonstick spray.

Put powdered sugar in a small bowl.

Coat hands with powdered sugar and roll dough into one inch balls.

Place dough into sugar and roll to coat.

Place on baking sheet 2 inches apart.

Bake for 10-12 minutes. Remove to rack to cool.