Preheat oven to 350 degrees and place cupcake liners into cupcake pan.
In a large mixing bowl, place dry ingredients and whisk to remove any lumps.
Add the wet ingredients and mix with a hand mixed until completely smooth.
Fill each mold just below the top, almost full.
Bake for 25 to 30 minutes or until when touched with your finger cupcake springs back.
Remove and cool before frosting.
While cupcakes are baking...
Carefully open can of cold coconut milk and scoop out the solid cream and place into small mixing bowl. Save the liquid for adding to smoothies.
Add the cacao powder and powdered sugar, sifting through a fine mesh strainer to remove any lumps.
Mix using a hand mixer until smooth and creamy.
Frost each cupcake with 2 to 3 tablespoons of frosting and garnish with a sprinkling of mini dark chocolate chips.
If you have any frosting left over, store in airtight container in the fridge, it make a great dip for fresh fruits