Begin by mixing the all-purpose flour, granulated sugar, and softened butter in two separate bowls until creamy and well combined. In one bowl, add eggs and vanilla extract, mixing thoroughly. In the second bowl, stir in cocoa powder along with additional flour to create a rich chocolate dough. Both doughs should be smooth and slightly sticky, perfect for rolling.

Wrap each dough tightly in plastic wrap and refrigerate for at least 1 hour.

Flour your work surface lightly and roll out each dough into rectangles, approximately ¼ inch thick. Place the vanilla rectangle over the chocolate one, align properly, and roll them together tightly to form a log.

Wrap the log tightly in plastic wrap again and refrigerate it for another 30 minutes.

Preheat your oven to 350°F (175°C). Slice the cookie log into ¼-inch thick rounds, place on a baking sheet lined with parchment paper, and bake for 10-12 minutes.

Once baked, cool the Christmas Pinwheel Cookies on the baking sheet for about 5 minutes, then transfer to a wire rack to cool completely.