Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt. Set aside.
In a large bowl, cream the softened butter and brown sugar together until light and fluffy, about 2 minutes.
Beat in the egg and vanilla extract until fully incorporated.
Gradually add the dry ingredients to the butter mixture, mixing just until combined.
Fold in the chocolate chips, ensuring even distribution throughout the dough.
Using a tablespoon, drop spoonfuls of dough onto the prepared baking sheet, spacing them 2 inches apart.
Bake for 10-12 minutes, or until the edges are set but the centers are still slightly soft.
Let the cookies cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.
Once cooled, dust the cookies with powdered sugar for an extra touch of sweetness and an elegant finish.