Preheat oven to 325ºF and line two 12-cup muffin tins with paper liners. In a medium bowl, whisk together the flour, potato starch, cocoa powder, tapioca, instant espresso powder, baking powder, baking soda, xanthan gum, and salt.

In a small bowl, mix together coconut oil, maple syrup, applesauce, vanilla, and warm non-dairy milk. Add the wet ingredients to dry and stir to combine. Add in the chocolate chips. Don’t over mix. Batter may seem thin at first but it will thicken up in a few minutes.

Fill each muffin cup about halfway then put the filled tins in the oven. I bake both trays at the same time, rotating them halfway through baking.

When done, remove cupcakes from oven and let rest in the tins for about 5 minutes. Transfer cupcakes to a wire rack or plate. Let cool for about 15 minutes. Spread frosting on each cupcake and decorate with sprinkles, if you like. Extras can be stored in a sealed container for up to three days.