In bowl mix flour, baking powder and salt. In another bowl whisk eggs, add sugar, oil, vanilla and lemon zest.
Stir the dry ingredients into the egg mixture. Mix until well blended. Cover and chill for 30 minutes or longer.
Preheat oven to 375 degrees F. Drop the cookie dough by teaspoon on ungreased baking sheet. Use a flat bottom glass. Dip glass in water, then extra sugar. Press the top of each cookie. Repeat for each cookie.
Bake until lightly browned, about 8 minutes. Cool on sheet two minutes before removing to wire rack.