In a large mixing bowl, combine granulated sugar and vegetable oil until smooth and glossy. Add in eggs, ube halaya, and ube extract, stirring until blended.

In a separate bowl, whisk together flour, baking powder, and salt. Gradually add the dry ingredients to the ube mixture, mixing until just combined.

Portion the dough into 1-inch balls and roll each ball in powdered sugar.

Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper. Bake the cookies for 10–12 minutes until slightly cracked on top.

Allow to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.