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Preheat oven to 400 degrees (non-convection)
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Chop the semi-sweet chocolate and place in a bowl with the hot water. Let the mixture stand, stirring occasionally until the chocolate is completely melted and the mixture is completely smooth.
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In a separate bowl combine sugar, gluten free flour blend, cocoa power, baking soda, baking powder and salt.
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In a standing mixer bowl add eggs and beat on medium-high speed until slightly thickened and color turn pale yellow, about 3 minutes.
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Turn the mixer speed to low and slowly add oil, then coconut milk, then vanilla, and lastly melted chocolate, occasionally scraping the sides of the bowl after each ingredient is added.
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Gradually increase the speed of the mixer to medium and continue beating until combined.
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Slowly add the dry ingredient mixture and beat until well-combined, stopping to scrape the sides of the bowl occasionally.
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Stop mixing once all ingredients are combined.
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Line a cupcake pan with cupcake liners.
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Pour 3 tablespoons of batter into each standard-sized cupcake cup.
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Place the pan int he middle rack, turn the oven temperature down to 375 degrees and bak for 23-25 minutes, or until the tops being to brown and spring back when lightly touched.
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Remove cupcakes from the pan and allow to fully cool for 1-1 1/2 hours before frosting.