Preheat oven to 356F (180C).
Boil some water (you will need 1 cup for the recipe).
Whisk the eggs.
Add brown sugar, coconut oil, cacao powder and mix.
Slowly add the boiling water and mix.
Stir in all-purpose flour and almond flour.
Lastly, add the baking powder and optional dark chocolate chips and gently mix.
Scoop batter into prepared mini or regular sized cupcake trays.
Bake until toothpick comes out clean, approximately 15 minutes for mini cupcakes and25 minutes for regular sized cupcakes.