Preheat your oven to 350°F (175°C).
Line a baking sheet with parchment paper.
In a mixing bowl, whisk together the flour, baking powder, salt, and cocoa powder.
In a separate bowl, mix the sugar and vegetable oil until combined. Add eggs and vanilla, whisking until smooth.
Gradually add the dry ingredients to the wet mixture, stirring until just combined.
Fold in the toffee chips gently.
Drop heaping tablespoons of dough onto the prepared baking sheet.
Press a salted pretzel twist gently into the top of each cookie dough mound.
Bake for 10-12 minutes, until the edges are set.
Allow the cookies to cool on the baking sheet for about 5 minutes, then transfer to a wire rack to cool completely.
