✓ Preheat oven to 175°C / 350°F and line two baking sheets with parchment paper.

✓ Whisk together flour, cocoa powder, baking powder, and salt in a medium bowl.

✓ Beat butter and sugar until pale and fluffy, about 2 minutes.

✓ Add eggs one at a time, then stir in vanilla extract.

✓ Gradually add dry ingredients to wet mixture, folding until cohesive.

✓ Fold chocolate chips evenly throughout the dough.

✓ Portion dough onto prepared sheets using a tablespoon, spacing 5 cm apart.

✓ Press each mound lightly with the back of a spoon.

✓ Bake for 10-12 minutes until tops set and edges turn deep chocolate brown.

✓ Rotate sheets halfway through baking for uniform color.

✓ Cool on sheet for 2 minutes, then transfer to a wire rack.

✓ Dust with powdered sugar if desired and allow to cool completely.