Preheat oven to 350 degrees F. Put cupcake liners in a standard muffin tin. (I lightly sprayed mine with nonstick cooking spray.)
In a large bowl, mix all the dry ingregients (flour, cocoa, sugar, baking powder, salt). Mix well.
Add the wet ingredients to the dry (vinegar, vanilla, oil and water). Mix until smooth.
Fill each cupcake liner 3/4 full with batter. Place on the middle rack of your oven. Bake for 15-20 mintues, or until a toothpick comes out clean.
Allow them to cool in the tray for about 2 minutes. Then remove the cupcakes from the muffin pan and allow them to cool on a cooling rack. Do NOT put icing on until the cupcakes are totally cool.