Preheat the oven to 350°F / 175°C. Line a cookie sheet with parchment paper or a silicone baking mat.
In a small microwave safe bowl, melt together the chocolate chips and butter until the mixture is smooth. Then, mix in the cocoa powder and red food dye and set aside.
To another small mixing bowl, add in the egg and brown sugar. Vigorously whisk the egg and sugar together for 1-2 minutes, until the mixture is light and fluffy. (This part is important for getting the crackled top!)
Add the melted chocolate mixture into the egg mixture, and mix gently until combined.
Add in the flour, baking powder, and salt. Use a rubber spatula to fold the ingredients just until no flour streaks remain. Note that the batter will be more liquidy like brownie batter, not as firm as cookie dough - this is normal!
Use a small cookie scoop (1.5 tbsp.) to dish out the cookies evenly spaced apart on the lined baking tray.
Immediately after taking the cookies out of the oven, you can take a bowl that is slightly larger than the cookies and swirl it around over the cookies to make them a little more uniform and circular.
Wait for the cookies to fully cool to room temperature before frosting.