Preheat the oven to 350°F. Line two large baking sheets with parchment paper.
Combine the dark chocolate morsels and butter in a microwave-safe bowl. Microwave on HIGH for 60–90 seconds, stirring every 30 seconds, until melted and smooth. Stir in the cocoa powder until fully incorporated. Set aside to cool for 3–5 minutes.
Fit a stand mixer with the paddle attachment. Add the eggs, vanilla, and sugar to the mixing bowl. Beat on medium speed for 2–3 minutes, until slightly thickened and lighter in color.
Reduce the mixer speed to low. Slowly pour the warm, not hot, chocolate mixture into the egg mixture. Mix until smooth and fully combined, scraping down the sides of the bowl as needed.
Whisk together the gluten-free flour and baking powder in a small bowl. Add to the chocolate mixture and mix on low speed just until incorporated. Avoid overmixing.
Remove the bowl from the stand mixer. Using a spatula, gently fold in the triple chocolate chip morsels until evenly distributed. Let the dough stand for 5 minutes if it is too loose to scoop.
Drop rounded tablespoons of dough onto the prepared baking sheets, spacing them approximately 2 inches apart. The dough will be softer than traditional cookie dough.
Bake for 10–12 minutes, until the tops develop a slightly crackled appearance and the edges are set. The centers should still look slightly soft. Avoid overbaking to preserve the fudgy texture.
Allow the cookies to rest on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.