In a medium bowl, whisk flour, baking powder, baking soda, and salt. Set aside.
In a large bowl, rub the lemon zest into the granulated sugar with your fingers until fragrant and moist.
Whisk in oil, egg, egg yolk, lemon juice, vanilla extract, and lemon extract until smooth.
Add dry ingredients to wet and stir just until no dry streaks remain. The dough will be soft.
Cover mixing bowl with plastic wrap and chill dough 30–45 minutes to firm slightly and intensify the lemon flavor.
Heat oven to 350°F (175°C). Line baking sheet with parchment paper.
Scoop 1‑tbsp portions, roll into balls, coat lightly in granulated sugar, then generously in powdered sugar.
Arrange cookie dough balls 2 inches apart on prepared cookie sheet and bake 10–12 minutes until puffed with deep cracks. Centers should look slightly underdone.
Let baked cookies cool on the sheet 3 minutes, then transfer to a cooling rack. They will set into soft, tender cookies.