Preheat oven to 350°F. Line a baking sheet with a silicone mat or grease with cooking spray. Set aside.
In a small bowl, whisk together cocoa powder, flour, baking powder, and salt. Set aside.
In a large bowl, stir together mashed avocado, sugars, egg, and vanilla until well-combined. Stir in the dry ingredients until combined. Gently fold in the chocolate chips.
Drop rounded 1 to 1 1/2 tablespoon dough balls onto the baking sheet. Note the dough will be pretty wet so you won’t be forming hard balls with the dough.
Bake for 10 minutes, until the center is set. They will still be fairly soft. Allow to rest at least 10 minutes before eating.