In a small bowl, whisk together the flour, baking powder and salt.
In the bowl of your electric mixer, stir together the cocoa powder, sugar and vegetable oil. Beat in the eggs, 1 at a time, until combined. Beat in the vanilla extract.
Beat in the dry ingredients until combined. The dough will be very sticky! Wrap it in plastic wrap and refrigerate it for 4 hours, or even overnight.
Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper. Place the toffee chips on a plate.
Roll the dough into 1-inch balls and place them on the parchment, spaced 2 inches apart. Roll each ball in the toffee chips, pressing gently so the toffee bits adhere. Place the ball back on the baking sheet and press a pretzel twist in the center of the dough.
Bake the cookies for 10 to 12 minutes, or until the cookies have spread a bit and are set on the edges. These will remain soft and chewy! Let them cool completely before removing them from the sheet.