1. 1. Preheat your oven to 350°F and line a baking sheet with parchment paper.

2. 2. In a small bowl, mix the ground flax seeds with 3 tablespoon of water and let sit for 5 minutes to thicken.

3. 3. In a large bowl, combine the granulated sugar, oil, non-dairy milk, flax egg, and vanilla extract. Whisk until well incorporated.

4. 4. In a separate bowl, whisk together the all-purpose flour, cocoa powder, baking powder, and salt.

5. 5. Gradually add the dry ingredients to the wet ingredients, stirring until a cohesive dough forms.

6. 6. Scoop the dough into tablespoon-sized balls and roll each in powdered sugar until fully coated.

7. 7. Place the coated cookie dough balls on the prepared baking sheet, spacing them about 2 inches apart. Bake for 10-12 minutes. Let cool slightly before transferring to a wire rack.