In a bowl, combine the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
In another bowl, combine the brown sugar and butter with an electric mixer. Add the eggs and beat for 1 minute or until smooth.
At low speed, add the dry ingredients alternately with the buttermilk. Turn the dough onto plastic wrap and shape into a disc. Cover and refrigerate for 1 hour.
Preheat the oil in deep fryer to 180 °C (350 °F). Line a baking sheet with parchment paper.
On a floured work surface, roll out the dough to 1-cm (1/2-inch) thick. Cut each doughnut with a 7.5-cm (3-inch) round cookie cutter and cut the hole with 2-cm (3/4-inch) round cookie cutter.
Fry the doughnuts four at a time, for about 2 minutes on each side and the donut holes for about 1 minute. Drain and let cool on the baking sheet.
Just before serving, dust with icing sugar.
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