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In a mixing bowl combine cocoa, sugar, and oil.
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Mix in the eggs one at a time. Add the vanilla.
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In a separate bowl combine the white rice flour, sweet rice flour, cornstarch, xanthan gum, baking powder, and salt. Mix into cocoa mixture.
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Cover dough and refrigerate for about two hours.
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Preheat oven to 350 degrees. Roll dough into one inch balls. Coat each ball with powdered sugar. Put the dough on a cookie sheet and flatten the dough a little bit.
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Bake in the oven for 10-12 minutes.
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Leave the cookies on the cookie sheet for a few minutes then transfer to wire racks to cool.