Preheat oven to 350.

Beat eggs, oil and sugar together in a bowl with a mixer or by hand. Add flour, coocoa, baking powder and salt and mix until well combined. Place dough on a floured surface and roll out to 1/8 inch thick, cut out rounds with a cup or biscuit cutter. Drop a teaspoon of filling in the middle of the circles, pinch three corners together forming a triangle. Place on parchment lined cookie sheet. Bake for 10 minutes at 350.

Tip: It might be easier to work with this dough if you put it in the fridge for 30 minutes before rolling.

Note: I first tried this recipe with peanut butter filling and then nutella.  Because the dough is very rich and bitter the peanut butter didn't work as well, but the nutella was a major winner.