Preheat the oven to 350°F/170°C and line 2 baking sheets with parchment paper or silicone mat. Make sure the oven rack is centered in the oven.
Whisk the dry ingredients. In a medium sized bowl, whisk together the flour, cocoa powder, baking powder, cornstarch, and salt.
Whisk the wet ingredients. In a small bowl, mix the flax seeds with the hot water and set aside. In a heat safe bowl, melt the chocolate chips. In a large bowl, combine the sugar, oil, applesauce, vanilla, plant based milk, flax egg, and melted chocolate. Whisk until it is smooth and fully incorporated.
Combine. Gently fold the dry ingredients into the wet ingredients. Use a spatula or a wooden spoon as this dough becomes very thick.
Optional chill. If working on a hot day, or the dough is very very sticky, you can place the dough in the fridge to chill for 10 to 30 minutes.
Scoop and roll. Using a 1 tablespoon cookie scoop, make the cookie dough balls. Roll the dough ball in your hands to make it round, then roll first in the granulated sugar followed by the powdered sugar. Roll twice in each sugar for extra coverage. Place each cookie dough onto the prepared baking sheet. Repeat until no dough remains.
Bake and Cool. Bake for about 14 minutes or until the cookies have set and have a firm bottom that does not move when you pick a cookie up. Let them cool for about 10 minutes on the cookie tray before transferring to a wire rack to cool completely. Enjoy!