Preheat oven to 350 F. Prepare a baking sheet by lining with parchment paper.
In a large bowl, whisk together 1/2the cocoa powder, coconut sugar and oil until it becomes a shinny, silky dough.
Whisk one egg into the batter at a time, mixing fully before adding the next egg. Then add vanilla and salt.
In a separate bowl, sift together almond flour, coconut flour, the other 1/2 of the cocoa powder and baking powder.
Fold the dry ingredients into the wet and mix just to combine.
Transfer the batter to prepared baking sheet by dropping 1-2 tablespoons of batter to form a cookie. They will appear small, but will puff up when they cook.
After all cookies have been formed, sprinkle powdered sugar over the top of the cookies. I used a small hand held colander to do this.
Place in the oven and bake at 350 F 10-12 minutes until the edges are done. The center may still be a little soft & that is okay.
Transfer to a wire baking rack to cool 5 minutes before devouring!