Preheat oven to 350 degrees.
In a large bowl with a whisk/hand mixer or stand mixer fitted with the whisk attachment, whisk together all dry ingredients on lowest setting (flour, sugar, cocoa, salt, baking soda).
Add oil, water, brewed coffee, vinegar and vanilla extract. Mix on low until combined, then beat on medium until well-combined.
Add paper liner to cupcake tins and fill with batter, filling each cup about ¾ full.
Bake for 15-20 minutes or until a toothpick comes out clean.
Remove from oven and let cool for 10 minutes before turning them out on to a cooling rack. Let cool to room temperature before filling and frosting.