Preheat oven to 350F.
Line a 12-cup muffin pan with cupcake liners.
In a mixing bowl, whisk together the dry ingredients: flour, sugar, cocoa, baking soda, and salt.
Add the wet ingredients: vinegar, oil, vanilla extract, and water. Stir until evenly combined.
Spoon batter into the liners. Fill each liner 2/3 full.
Bake 20 minutes or until a toothpick inserted in the center comes out clean.
Allow to cool completely before frosting.