In a medium bowl whisk together the flour, cocoa, baking powder and salt (I use a sifter to ensure all of my dry ingredients blend well)
In a large bowl (or your stand mixer) whisk together sugar, oil, eggs and vanilla.
Stir your flour mix into the wet ingredients until JUST COMBINED (you do not want to over mix this batter).
Cover your mixture and chill for two hours.
While your mix is chilling you can unwrap all those kisses and place them in a bowl in your freezer to get nice and hard (this prevents them from melting as soon as they touch the hot cookie later on).
Preheat your oven to 350 degree Fahrenheit and line a cookie sheet with parchment paper. Prepare a small bowl with the icing sugar (this is only for rolling the cookie so it does not need to be full!).
Scoop your dough into 1/2 tsp balls (it should be slightly larger than an acorn, about the size of a toonie). Roll the balls in the icing sugar and place on baking sheet.
Bake 11-13 minutes (start to look cakey as you can see below) remove from oven immediately and place kiss in the center!
Place in freezer right away until the kisses are no longer shiny (this allows them to keep their cute shape and colour). Thankfully for us it was freezing cold for our baking day so any of our items that required chilling went straight out to the patio table!