Sift whole wheat flour, baking powder, baking soda, and salt together.

In a bowl, mix softened coconut oil and sugar quickly using a whisk.

Whisk the mixture for over a minute until it turns creamy. Add water and mix quickly.

Add the sifted dry ingredients to the wet mixture and knead into a dough.

Wrap the dough in plastic wrap and refrigerate for 1 hour, then leave at room temperature for 30 minutes.

Roll out the dough with a rolling pin and cut shapes using cookie cutters.

Place cookies on a baking sheet lined with silicone paper or parchment. Use chopsticks to create decorative holes if desired.