In a large bowl, whisk together the flour, cocoa powder, sugar, salt, and baking powder.
In another bowl, whisk the eggs, then add the milk, vanilla extract, and melted butter.
Gradually add the wet ingredients to the dry ingredients, then gently fold in the finely chopped dark chocolate.
Heat the oil in a deep skillet or pot to 340-355°F (170-180°C).
Drop small spoonfuls of the donut batter into the hot oil and fry until golden brown, about 3-4 minutes, turning occasionally.
Remove the donuts with a slotted spoon and place them on a paper towel-lined plate to drain excess oil.
Melt the remaining dark chocolate and dip the tops of the donuts into it. Let the chocolate set.
Dust the donuts with powdered sugar and serve fresh, allowing the rich flavor of the dark chocolate to shine.
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