In a large bowl, whisk together flour, cocoa, baking powder, baking soda, and salt. Add the chocolate chips to the flour mixture and toss to coat.

In a separate large bowl, whisk the sugars briskly with the oil and espresso until smooth and incorporated, about 2 minutes.

Add the flour mixture to the sugar mixture, and then stir with a a rubber spatula until just combined and no flour is visible. Do not overmix. Cover with plastic wrap.

Refrigerate the dough for at least 6 hours (up to 24 hours).

Preheat the oven to 350° F. Line baking sheet with parchment paper.

Remove dough from the refrigerator and use an ice cream scoop or a spoon to portion dough into 8 balls.

Bake for 12 to 13 minutes. Do not over bake.

Let cool completely before serving.