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 mixing bowl, combine the granulated sugar and vegetable oil. Mix until smooth.

Add the eggs and vanilla extract to the sugar mixture, and beat until fully incorporated.

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

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

Once chilled, use a tablespoon to scoop out portions of dough. Roll each portion into a ball, then roll the balls in powdered sugar until fully coated.

Place the 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.