Add the cocoa powder, caster sugar and vegetable oil to a large mixing bowl and mix well until everything is combined.
Add the 2 eggs and mix until fully incorporated. Add the flour, xanthan gum and baking powder and mix again.
Place the mixture in the fridge for atleast 1 hour to chill. Meanwhile preheat your oven to 180C and line 2 baking trays with baking paper.
After an hour remove the mixture from the fridge and roll into 10 equal sized balls. Dip each ball into the icing sugar until fully covered and place on the baking trays.
Bake in the oven for 10 minutes, they will continue to firm up once removed from the oven.