In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.
In a large bowl or stand mixer, cream the butter and 3/4 cup granulated sugar until light and fluffy, approximately 3 minutes.
Beat in the egg, vanilla extract, lemon juice, and red food coloring until fully incorporated and the color is uniform.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined.
Cover the dough and refrigerate for at least 2 hours to ensure it is firm enough to handle.
Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.
Scoop the dough into 1-inch balls (approximately 1 tablespoon each).
Roll each ball first in the 1/4 cup granulated sugar, then heavily in the powdered sugar until thickly coated.
Place balls 2 inches apart on the prepared baking sheets.
Bake for 10 to 12 minutes until the edges are set but the centers remain soft.
Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.