Preheat the oven to 350˚F and line a muffin tray with 12 cupcake cases.
In a large bowl, mix together the milk and vinegar. Set aside for 5 minutes to curdle.
In a small bowl, whisk together the flax & water. Set aside.
Add the oil, sugar and extracts to the milk mixture, along with the flax and water. Whisk everything together.
In a medium sized bowl sift the flour, cocoa powder, baking powder, baking soda and salt. Add the dry mixture to the wet, a little at a time, until the dry mix is evenly incorporated. Do not over mix.
Scoop ¼ cup of the batter into each cupcake case. Bake in the centre of the oven for 20 to 22 minutes. Insert a wooden toothpick into the middle of the cupcakes and if it comes out clean, they are ready.
Remove from the oven and allow to cool for 15 minutes in the tray and then transfer them to a wire rack to cool fully.