Preheat oven to 350 degrees F and line a 6-cup muffin pan with cupcake liners.
In a food processor, combine coconut flour, cocoa powder, tapioca starch, baking soda, and sea salt. Pulse until well combined.
Add the rest of the wet ingredients and pulse together until well mixed, scraping down the side if necessary.
Divide the batter evenly into each cupcake liner, filling it up no more than 2/3 of the way up.
Bake for 20 minutes.
Move to a cooling rack and cool completely before icing.
While the cupcakes are baking, make the Maple Vanilla Cashew Frosting. Drain the soaked cashews and place in a high-powered blender.
Add the the rest of the ingredients in the blender, and blend together until smooth and creamy.
Chill for 15 minutes before icing the cupcakes.
If using, garnish with shredded coconut and chocolate chips.
Store the cupcakes in the refrigerator before serving.