1. In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.

2. In a large bowl, beat the softened butter and granulated sugar until light and fluffy, about 2–3 minutes.

3. Beat in the eggs one at a time, then add the vanilla extract and mix until combined.

4. Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined.

5. Divide the dough evenly into two bowls. Color one portion red and the other green using gel food coloring.

6. Cover both bowls and refrigerate the dough for at least 3–4 hours or overnight.

7. Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

8. Scoop about 1 tablespoon of red dough and 1 tablespoon of green dough, roll together into one ball.

9. Roll the dough ball first in granulated sugar, then generously in powdered sugar.

10. Place cookies 2 inches apart on baking sheets and bake for 10–12 minutes until crinkled and set.

11. Cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.