Preheat oven to 350°F.

In a small bowl, mix apple cider vinegar and soy milk. Let it sit for a few minutes.

In a separate bowl, combine flour, xanthan gum, cocoa, espresso powder, baking powder, baking soda and salt. Mix well with a whisk.

Stir the milk mixture again and add the agave, maple syrup, oil and vanilla whisking until well combined.

Add the wet ingredients to the dry ingredients and mix until only a few lumps remain. Do not over mix.

Spoon the batter into a greased or lined muffin tray. Bake for 12-14 minutes. Cool completely before icing.

For icing:
 
Mix ingredients together until smooth and creamy. Spoon onto cooled cupcakes.