01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, cocoa powder, baking powder, baking soda, and salt. Set mixture aside.
03 - In a large bowl, beat unsalted butter and granulated sugar together with an electric mixer until the mixture becomes light and fluffy, about 2 minutes.
04 - Add eggs one at a time to the butter mixture, beating thoroughly after each addition.
05 - Mix in vanilla extract, white vinegar, and red food coloring until well integrated and batter is evenly tinted.
06 - Gradually add dry ingredient mixture to wet ingredients, mixing just until combined. Do not overmix dough.
07 - Cover bowl with plastic wrap and chill dough in refrigerator for at least 1 hour or overnight for easier handling.
08 - Scoop tablespoon-sized amounts of dough and roll into balls between your palms.
09 - Generously roll each dough ball in sifted powdered sugar to coat the exterior.
10 - Place coated dough balls on prepared baking sheets, spacing each about 2 inches apart.
11 - Bake cookies for 11 to 13 minutes, until they are puffed with crackled surfaces and centers remain soft.
12 - Leave cookies on baking sheet for 5 minutes before transferring to a wire rack to cool completely.