Preheat oven to 375 degrees. Line 2 large baking sheets with parchment paper
In a large mixing bowl sift or whisk together the coconut flour, cocoa powder, sweetener, baking powder, and salt until no lumps are in the dry ingredients
Add the eggs and stir until fully combined and all the dry ingredients are moist
Add the oil and the extract. Stir until fully combined. Once fully combined stir vigorously for an extra 30 seconds or until the dough is smooth and fluffy
Scrape down the sides of the bowl and push all the dough to the center of the bowl. Use hands and form the dough into a smooth ball. Place in refrigerator and let sit for about 5 minutes to fully set the dough
Remove from the refrigerator. Press dough in hands slightly to make sure the dough is firm and sticking together
Scoop dough out 1/2 to 1 TBS at a time onto the prepared baking sheets about 2 inches apart. Form each scoop into a tight ball. Slightly flatten the tops of each dough ball to create a round cookie shape. Bake at 375 for 10-12 minutes or until darken around the edges
Remove from the oven. The cookies will be soft but will firm up as the cookies cool. Allow to cool in the pan 15 minutes or until firm and slightly crispy
Transfer to a wire rack and allow to cool completely before coating the cookies