Preheat the oven to 400°F (200°C) and line a muffin tin with muffin cups. Set aside.
In a small mixing bowl combine the flax meal and water and let stand for 5-10 minutes or until thickened.
In a large bowl, sift together the flour, sugar, cocoa powder, baking powder, and salt.
Once the flax egg is ready, stir in the almond milk, vanilla extract, apple cider vinegar, and olive oil.
Make a well in the flour mixture, then pour in the wet ingredients and mix just until combined.
Spoon the batter into the prepared muffin tin and bake for 20-25 minutes or until a toothpick inserted in the centre comes out clean.
Cool the finished cupcakes on a wire rack before frosting with vegan buttercream. The cupcakes will keep (un-frosted) for 2-3 days at room temperature and freeze well. They should be refrigerated if frosted.