Pre-heat the oven to 350 degrees and line 2 dozen cupcake tins with paper liners.
Brew your coffee while you prepare the batter.
Mix the ACV and coconut milk to make coconut “buttermilk.” Put the eggs, olive oil, sugar, vanilla extract, and coconut milk/ACV into a large mixing bowl and blend until smooth.
Add the flour, cocoa powder, baking soda, baking powder, sea salt, and brewed coffee, and blend until smooth and combined.
Scoop the batter into your cupcake tins (you’ll fill 24 cupcakes around ¾ full of batter). Bake the cupcakes at 350 degrees for 30-40 minutes. Bake time depends on oven variations, and cupcake tin material/color (Darker pans will bake faster than lighter pans or silicone pans.) A toothpick should come out clean from the center and the middle should spring back to touch.
Cool the cupcakes in the pan for a few minutes before turning them out onto a wire cooling rack to cool.
Let the cupcakes cool completely before frosting. Blend the frosting ingredients and frost to your liking.