Mix sugar and butter well. Make it creamy.

Once it is creamy, add baking powder and all-purpose flour. Mix it well but do not over Knead it. Divide the dough into 1/2 - 1/2. Take a 1/2 and divide into another half. It should be 1/2 - 1/2 (1/4-1/4).

Take 1/4 dough. Add 2 tblspn Cocoa powder. Mix it well. Take another 1/4 dough, add 1 tblspn Cocoa powder. Mix it well. Cling wrap it. Keep it in the fridge for 30 minutes.

Take 2 tblspn Cocoa powder mixed dough. Roll it in rectangular shape. Take another 1 tblspn Cocoa powder mixed dough. Roll it. Place it as shown in the picture. Cut it into equal portions.

Roll another 1/2 dough into the thin sheet. Place the cut portions on the rolled sheet. Roll it again lightly.