In a bowl, blend together the dark cocoa powder, granulated sugar and oil until combined. Beat in each egg, one at a time. Add the coffee extract and blend well.
In another bowl, combine together the flour, baking powder, salt and chocolate chips; stir into the cocoa mixture until combined.
Place dough in covered container and chill for at least 2 hours.
When ready to bake, preheat oven to 350 degrees F. Prepare cookie sheets with cooking spray, parchment paper or a baking mat.
Roll your dough into 1 inch balls. Roll each ball into powdered sugar before placing on baking sheet.
Bake for 10 to 12 minutes at 350 degrees F. Remove from oven and allow to cool on cookie sheet for 5 minutes, before transferring to wire rack.
Stores well in a sealed container for up to about a week or so.