Blitz your pretzels in a food processor or blender for 2 minutes until you have very fine crumbs.
In a bowl, whisk the pretzel crumbs, cocoa, and baking powder. In another bowl, beat the brown sugar, oil, eggs, and vanilla until well combined with a whisk or hand mixer. Slowly stir in the dry ingredients until it just forms a dough. Cover with plastic wrap and refrigerate the dough for 2 hours.
Once chilled, preheat the oven to 350 degrees F. Measure and shape the dough into 1-inch balls. Roll each ball into powdered sugar until evenly coated and place on a parchment-lined baking sheet.
Bake 13-15 minutes until the tops of the cookies are cracked. Remove from the oven and allow the cookies to cool on a wire rack until completely cooled.
Store in an airtight container for up to 3 days or freeze for up to 3 months.