In a medium bowl, whisk together the flour, cocoa powder, baking powder and salt; set aside.
In a large bowl, whisk together the sugar, oil, and eggs until well mixed. Whisk in extracts.
Stir the dry ingredients into the wet ingredients just until combined. Cover the bowl with plastic wrap and refrigerate for at least 2 hours.
Preheat the oven to 350°F. Line the baking sheets with parchment paper. Roll the dough into ½-tablespoon balls. Roll the balls in a mixture of powdered sugar/green sugar (or just plain powdered sugar). Place on cookie sheets about 1½ inches apart. Bake for 11 to 13 minutes, until the cookies crackle and the dough doesn't look raw. While the cookies are baking, unwrap the kisses and make some room in your refrigerator or freezer for the cookie sheets. When the cookies come out of the oven, immediately place a kiss in the center of each cookie and press lightly. The kisses will start to get melty, so it's best if you are able to place the cookie sheet (with the kiss cookies still on it) directly into the freezer or refrigerator until the kisses can cool off and set up.