Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, cream together the granulated sugar and softened butter until light and fluffy.

Add in the eggs, one at a time, mixing well after each addition, then stir in the vanilla extract.

In a separate bowl, whisk together the flour, cocoa powder, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the dough into three equal portions. Leave one portion as is, color the second portion red with food coloring, and color the third portion blue.

Chill the dough in the refrigerator for about 30 minutes to make it easier to handle.

Once chilled, scoop tablespoon-sized portions of each color of dough and roll them into balls.

Roll each ball in powdered sugar, then place them on the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are set and the tops are crinkled.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.