Stir together sugar and oil. Add in cocoa powder until well blended. Mix in eggs and almond extract.
In a small bowl, combine flour, baking powder and salt. Mix dry ingredients into wet ingredients, stirring until well combined. Fold in chocolate chips. Cover and refrigerate for at least two hours.
Heat oven to 350 degrees F. Line cookie sheets with parchment paper. Place powdered sugar in a small bowl. Scoop out small teaspoons of dough, drop in sugar, and roll until covered. Place on baking sheet, about two to three inches apart.
Bake for 9-11 minutes, until just set. Take out of oven and let rest on cookie sheet about five minutes. Take off, cool on wire rack or parchment paper.