01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, cocoa powder, baking powder, baking soda, and salt in a medium bowl.
03 - Beat softened butter and granulated sugar until light and fluffy, about 2-3 minutes.
04 - Add eggs one at a time, beating well after each addition. Mix in vanilla extract, red food coloring, and vinegar until fully incorporated.
05 - Gradually add dry ingredients to wet mixture, mixing just until combined.
06 - Cover dough and refrigerate for at least 30 minutes or up to 2 hours to firm up.
07 - Scoop tablespoon-sized portions of dough, roll into balls, and coat generously in powdered sugar.
08 - Place dough balls 2 inches apart on prepared baking sheets.
09 - Bake for 11-13 minutes until cookies are set around edges but still soft in center.
10 - Cool on baking sheet for 5 minutes, then transfer to wire rack to cool completely.