Whisk flour, cocoa powder, baking powder, and salt together in a medium bowl until combined.
Beat softened butter and granulated sugar with a mixer on medium-high speed for 3 minutes.
Add eggs, red food coloring, and vanilla extract to the butter mixture and beat well.
Gradually mix dry ingredients into wet ingredients on low speed until just combined together.
Cover the cookie dough tightly with plastic wrap and refrigerate for 2 hours until firm.
Preheat your oven to 350°F and line baking sheets with parchment paper for baking.
Roll chilled dough into one-inch balls and coat each generously in powdered sugar completely.
Place coated dough balls two inches apart on prepared baking sheets for even baking.
Bake cookies for 10-12 minutes until edges set, but centers remain soft.
Cool cookies on a baking sheet for 5 minutes before transferring to a wire rack.
Allow cookies to cool completely before serving or storing in an airtight container.