Line mini cupcake pan with paper liners. Set aside.
In a medium mixing bowl, whisk together the dry ingredients (flour, sugar, soda, salt and cocoa).
In another mixing bowl, whisk together the wet ingredients (oil, water, vanilla and vinegar).
Add dry ingredients to wet ingredients and whisk together until smooth.
Fill cupcake liners about ⅔ full.
Bake cupcakes for 16 to 18 minutes (17 minutes was the magic number for mor until the toothpick inserted in the center of each cupcake comes out clean.
Cool in pan for 2 minutes. Transfer onto a cooling rack to cool completely before frosting.