Add flour, cocoa powder, baking powder, and salt together in a bowl. Whisk together to combine. Set aside.
Add softened butter and sugars to the bowl of stand mixer and beat with a paddle attachment until fluffy, about 2 minutes. Add eggs, one at a time, and beat on low until combined. Add vanilla and red food coloring gel and mix on low until combined. Scrape down the sides of the bowl to help the mixture combine completely.
Add flour mixture and mix on low until dough forms, about 30 seconds.
Grab a medium baking sheet and line with a baking mat or parchment paper. Scoop cookie dough into 1 1/2 tablespoon-sized dollops and place on baking sheet. It's okay if they're not pretty; we'll smooth them up once they're chilled. Chill dough balls until firm, about 2 hours.
Once the dough is firm, remove dough from fridge and preheat oven to 350 degrees. Prepare two baking sheets by lining with a baking mat or parchment paper.
Roll dough balls so that they're perfectly smooth. Place powdered sugar into bowl. Roll dough into powdered sugar really well until completely covered in sugar. Place onto prepared baking sheet about 2 inches apart. Repeat with the remaining dough.
Bake cookies for 9-11 minutes, until the edges crisp. Remove from oven and cool on baking sheet for 7 minutes before transferring to wire rack to finish cooling.