Take the vegan cream cheese and vegan butter out of the fridge and let it soften on the counter.
Preheat your oven to 325 degrees
Then in a stand mixer or bowl, mix the cacao powder, baking powder, baking soda, cassava flour and salt together.
In a separate bowl, cream together the sugar and coconut oil.
Then mix the eggs, vanilla, dairy free milk and white vinegar into the sugar/oil mixture.
Then combine both the dry and wet ingredients together and mix in the stand mixer until thoroughly combined.
Once your batter is thoroughly mixed, add the boiling water to the batter and continue mixing until fully incorporated.
Now you are ready to distribute the batter evenly into 24 muffin tins lined with parchment muffin cups.
Bake the cupcakes for 20 to 25 minutes or until the toothpick test comes out clean.
While your cupcakes are baking, beat together the vegan cream cheese with vegan butter and vanilla. Then add the cacao powder as well as slowly start adding the icing sugar while mixing. Beat until smooth. If the icing looks too thin you can add extra icing sugar.
Once the cupcakes are cooked, allow to cool completely on a cooling rack.
Using your piping set (or a knife or spoon), topped the cupcakes with frosting.
Keep in the fridge until ready to serve.