Preheat oven to 350 degrees F.
Line a standard size muffin tin with cupcake liners. *You may want to lightly spray top of muffin tin with non-stick cooking spray to prevent sticking.In a large bowl mix all of the dry ingredients (flour, cocoa, sugar, baking soda and salt), mix well.
Next, make 3 depressions in dry ingredients – two small, one larger. Pour vinegar in one depression, vanilla in the other and the vegetable oil in third larger depression. Pour water over all. Mix well until smooth.
Fill each cupcake liner 3/4 full with batter. Place on middle rack of oven and bake for 15 to 20 minutes.
Be sure to check cupcakes with a toothpick in the center to make sure it comes out clean.
Each oven bakes at different rates, adjust baking times accordingly.
When ready, remove from oven, allow to cool for a minute or two then remove from tin and place on cooling rack.
When cooled, top with your favorite frosting or dust with powdered sugar. Enjoy! Recipe makes 12 standard size cupcakes.