Whisk together melted (not hot) coconut oil with eggs in a small bowl along with vanilla extract.
In a separate bowl, whisk or sift together unsweetened cocoa powder, granulated white sugar, gluten free flour, baking powder and salt. Fold in chocolate chips.
Mix together wet and dry ingredients until fully combined. This can be done using the paddle attachment of a stand mixer.
Dough should resemble a thick brownie batter. Using your hands, roll dough into 2 inch balls or one inch balls depending on what size cookie you would like. Place them in the fridge to firm up for 1-2 hours. This step will help keep the cookies from spreading too much while they are baking.
Once the cookie dough balls are chilled, remove from fridge, preheat the oven to 350 and roll in additional granulated sugar and again in powdered sugar. (see notes on why to roll in granulated sugar first)
Place on parchment lined baking sheet 2-3 inches apart and bake for 15 minutes at 350. If cookies have not flattened, use the bottom of a cup or mason jar to gently push down the cookie balls into flat cookies. Gluten free flour acts different than regular flour and so this step may be needed!
Let the cookies cool completely before serving. They will be very soft at first but will harden as they cool.