HEAT oven to 350°F. Coat baking sheets with no-stick cooking spray.
BEAT brown sugar, shortening, water and vanilla with electric mixer at medium speed until well blended. Beat in eggs. Combine flour, cocoa, salt and baking soda. Mix into shortening mixture at low speed just until blended. Stir in chocolate chips. Drop by rounded measuring tablespoonsful 2 inches apart onto prepared baking sheets.
BAKE 8 to 10 minutes, or until cookies are set. Cool 2 minutes on baking sheet. Place on cooling rack to cool completely. Sprinkle with powdered sugar.
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