Line a rimmed baking sheet with aluminum foil and set a wire rack inside
Carefully dry chicken wings with paper towels
In a large bowl, combine wings with baking powder and salt and toss until thoroughly and evenly coated. Place on rack, leaving a slight space between each wing. Repeat until all wings are on the rack
Place baking sheet with wings in refrigerator and allow to rest, uncovered, at least 8 hours and up to 24 hours.
Adjust oven rack to upper-middle position and preheat oven to 450°F (230°C). Add chicken wings and cook for 20 minutes. Flip wings and continue to cook until crisp and golden brown, 15 to 30 minutes longer, flipping a few more times towards the end.
Serve immediately with sauce or toppings of your choice