• Preheat oven to 350°F and line a baking sheet with parchment paper
• Whisk together flour and baking powder in a small bowl and set aside
  
• In a large bowl, mix oil, sugar, and cocoa until combined
  
• Add eggs one at a time, mixing well after each addition
  
• Stir in vanilla extract
  
• Gradually add the flour mixture and mix until just combined
  
• Using a medium scoop or 1½ tablespoons of dough, portion onto the prepared baking sheet
  
• Bake for 12 to 15 minutes until set
  
• Cool on the sheet for a few minutes, then transfer to a wire rack to cool completely
  

Frosting:

• Melt baking chocolate and butter together in a small saucepan over medium heat
  
• Remove from heat and let cool for 15 minutes
  
• In a stand mixer or medium bowl, mix the cooled chocolate with vanilla extract and heavy cream
  
• Add powdered sugar and mix until smooth
  
• If too thick or crumbly, add a little more cream until the desired consistency is reached
  
• Spread frosting evenly over cooled cookies
  
• Let the frosting firm up slightly before serving or enjoy right away