Preheat the oven at 375°F (190°C). In a mixing bowl, combine the 200 g sugar, sifted 155 g all-purpose flour, sifted 50 g cocoa powder, 1 tsp. baking powder and 1/4 tsp. salt. Set aside.
In another large mixing bowl, combine the 2 eggs, 180 ml warm water, 120 ml vegetable oil, 2 tsp. white vinegar and 1 tsp. vanilla extract with a whisk.
Add the dry ingredients and stir until the batter is smooth.
The Baking
Line a muffin pan and spoon batter into lined muffin pan
Bake with the rack in the middle position at 375°F (190°C) for 20 minutes or until the top springs back when lightly touched.
The Frosting
In a mixing bowl, beat together sifted 120 g powdered sugar, 40 g unsalted butter, 20 ml hot water and sifted 10 g cocoa powder with an electric mixer until the frosting is smooth.
The Serving
Wait for the muffins to cool down. With a spreading knife or spoon, frost the cooled cupcakes. Grate on top some chocolate if desired.
Enjoy your Cocoa Cupcakes [Cupcakes au cacao]. They pair beautifully with tea or coffee, making for a delightful healthy breakfast or a satisfying dessert.