Preheat the oven to 350°F. Line a 12-cup muffin pan with paper liners or spray with nonstick spray; set the pan aside.

In a medium bowl, whisk together 3/4 cup cocoa powder, 1 cup almond flour, 1 1/2 teaspoons baking powder, and 1/4 teaspoon kosher salt. Set the dry mixture aside.

In a large bowl, stir together 1/2 cup melted coconut oil, 1/2 cup unsweetened applesauce, 1/2 cup coconut sugar, and 4 egg whites until combined. Add 1/4 cup strong brewed coffee (or 1/4 cup almond milk) and 1 tablespoon vanilla extract; stir until incorporated.

Gradually add the dry mixture to the wet mixture and stir just until combined. Do not overmix. If the batter is very runny, add additional almond flour 1 tablespoon at a time until the batter holds shape when scooped.

Divide the batter evenly among the prepared muffin cups, filling each about three-quarters full.

Bake in the preheated oven for 25 to 30 minutes, or until a toothpick inserted into the center of a cupcake comes out mostly clean with a few moist crumbs attached.

Let the cupcakes cool in the pan for 5 minutes, then transfer them to a wire rack to cool completely (about 2 hours) before frosting.

To make the chocolate topping: place 2 cups semisweet chocolate chips and 1/2 cup canned coconut milk in a small saucepan over low heat. Stir constantly until the chocolate chips are melted and the mixture is smooth. Stir in 1/2 teaspoon almond extractor (the flavor listed in your ingredients). Remove from heat.

Let the chocolate mixture cool until it is thick but still spreadable (about 10–20 minutes), then spread or spoon it over the cooled cupcakes.

Store frosted cupcakes in an airtight container in the refrigerator.