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For the cake:
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Preheat your oven to 350 F. Place 18 liners in a standard-size muffin pan(s) and spray the liners lightly with a gluten-free non-stick cooking spray.
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In the large mixing bowl of an electric mixer, combine the dry ingredients: flour (both amounts), sugar, cocoa powder, baking powder, baking soda, xanthan gum and sea salt.
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Using a wire whisk attachment for mixing up this batter is preferable.
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Add the half-and-half, eggs, oil, and vanilla and beat on the lowest speed until the eggs are incorporated.
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Then beat at medium speed for 2 minutes.
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Stop and scrape the side of the mixing bowl if needed.
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While the mixer is running on low speed, slowly pour in the warm coffee and mix until fully incorporated.
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The batter will appear very thin.
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Fill each liner 3/4 full with the batter.
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Bake for 16-18 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
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Do not over-bake.
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Remove from the oven and place pans on a wire rack to cool for a few minutes.
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Remove cupcakes from pans and finish cooling on the wire rack.
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When completely cool, frost them.
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For the frosting:
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In the large mixing bowl of an electric mixer, beat the cream cheese and butter until fluffy and free of lumps.
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(The cream cheese must be at room temperature/soft to avoid lumps in the frosting.)
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Stop mixing and scrape the sides of the bowl as needed.
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Add the cocoa and vanilla.
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Beat until incorporated.
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Add the powdered sugar and beat for 5 minutes on high.
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Once again be sure to stop and scrape the sides and bottom of the bowl to get any lumps incorporated.
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Frosting should be light and fluffy.
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Add more powdered sugar if needed to reach this consistency.
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Frost the cupcakes using your preferred method and refrigerate.
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Note: I use a soup spoon to scoop up the frosting and then spread/swirl it around on the top of the cupcakes using the back of the spoon.