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

In a medium bowl, whisk together the flour, baking powder, salt, and cocoa powder until well combined.

In a large bowl, mix the granulated sugar and vegetable oil until smooth. Add the eggs one at a time, mixing well after each addition, then stir in the vanilla extract.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. The dough will be thick.

Cover the dough with plastic wrap and chill in the refrigerator for at least 30 minutes.

Once chilled, use a cookie scoop or tablespoon to portion out the dough. Roll each portion into a ball, then roll the balls in powdered sugar, coating them generously.

Place the coated dough balls on the prepared baking sheet, spacing them about 2 inches apart.

Sprinkle red and blue sprinkles on top of each cookie ball for decoration.

Bake in the preheated oven for 10-12 minutes, or until the edges are set but the centers are still soft.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.