In a large mixing bowl and hand mixer or in the bowl of a stand mixer with a paddle attachment, combine the granulated sugar, cocoa powder, and melted coconut oil (or butter).
Beat on medium speed until the mixture is smooth, glossy, and well combined.
Add the eggs one at a time, beating well after each addition. This helps insure all ingredients are well combined and evenly distributed.
Beat in the potato flake starter, then add the vanilla extract and mix until incorporated. Scrape down the sides of the bowl and the bottom of the bowl to make sure everything is mixed in.
Add the salt and flour. Mix on low speed, just until combined. Do not overmix — the dough should be thick, sticky, and cohesive.
Cover the dough tightly with plastic wrap. Let the dough ferment at room temperature for at least 4 hours
Transfer to the refrigerator and chill for at least 4 more hours, up to 24 hours. This step is essential. The dough is very sticky when first mixed and must firm up before rolling. Skipping or rushing the chill time will result in flat cookies.
Once the dough is fully chilled, preheat your oven to 350°F. Line baking sheets with parchment paper.
Place powdered sugar in a small bowl. Using a 1 ½ tablespoon cookie scoop, scoop the chilled dough and roll it between your hands to form a smooth ball. Roll each dough ball generously in powdered sugar until fully coated.
Place cookies about 2 inches apart on the prepared baking sheet. Only prepare enough powder sugar cookie balls that will fit on your baking tray.
Work in batches, keep the remaining dough in the refrigerator so it doesn’t warm up. You can scoop and roll dough balls ahead of time and place in the fridge, but only roll them in powdered sugar right before baking.
Place cookies in the oven on the middle rack. Bake for 10–12 minutes, or until: you see crispy edges, the tops are puffed and cracked and the centers still look slightly wet. Do not overbake. Bake time can vary from oven to oven so keep an eye on them towards the end.
Let the cookies cool on the baking sheet for a few minutes until fully set, then transfer to a wire rack to cool completely.