01 - Whisk together the all-purpose flour, unsweetened cocoa powder, baking powder, and salt in a medium bowl. Set aside.
02 - Beat the softened unsalted butter and granulated sugar until light and creamy using an electric mixer.
03 - Add eggs one at a time, mixing thoroughly after each addition. Stir in vanilla extract, red food coloring, and distilled white vinegar until well integrated.
04 - Gradually add the dry ingredients to the wet mixture, mixing until just combined without overworking the dough.
05 - Cover the dough and refrigerate for at least 1 hour, or until sufficiently firm for shaping.
06 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
07 - Place powdered sugar and additional granulated sugar into two separate shallow bowls for coating.
08 - Scoop tablespoon-sized portions of chilled dough, roll into balls, then coat first in granulated sugar followed by a generous coating of powdered sugar.
09 - Place dough balls at least 2 inches apart on the prepared baking sheets.
10 - Bake for 11 to 13 minutes until tops crack and cookies are set but maintain softness at the center.
11 - Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.