Preheat oven to 350F and prepare a cupcake tin by lining it with liners. Coat each liner with non-stick spray and set aside.
Start by making the cupcakes, in a sifter, over a large mixing bowl, add in gluten free flour and cacao powder and then sift into the bowl. This ensures there are no clumps. Next, add in the coconut sugar, baking soda, baking powder and salt. Whisk until dry ingredients are well incorporated.
Add in almond milk, melted dairy free chocolate chips, vanilla, melted coconut oil, apple sauce and lemon juice. Use a whisk to gently combine ingredients until just combined. Don't over-mix batter.
Use a double cookie scoop and add batter to prepared muffin liners and bake for 20 minutes. Remove from the oven and let cool for 10 minutes before transferring cupcakes to a wire rack to finish cooling completely- about 35 minutes. Be careful transferring them as they are delicate. Use a spoon to help take them out of the muffin tin. In the meantime, make the cashew cream filling. Add all the ingredients into a blender and blend until smooth and creamy, about 30-45 seconds. Pour filling into a bowl, cover and refrigerate until you're ready to use. When ready, use a pipping tip to remove the center of each cupcake. Gently, but firmly press it into the center and then twist to the right as you lift up. Use a toothpick to push out the cake from the tip and set aside. Add the cashew cream into a pipping bag, you can also use a ziplock baggie, you won't need to full amount- only about half of what the batch made. Cut off the tip and then fill each cupcake with the filling. Place the cut-out cake back into the cupcake to cover the cream.
Place cupcakes in the fridge to set for 30 minutes to 1 hour.
When ready, make the chocolate ganache. Add the thick part ONLY of the coconut cream into a small saucepan with the chocolate chips. Mix consistently over low heat until the two are combined together. You should be left with a thick ganache. Pour the ganache into a small bowl.
Remove the cupcakes from the fridge and dip each top into the ganache and place back in the fridge for 10 minutes, remove and dip a second time. Return to the fridge for 20 more minutes.
Lastly, make the icing for the swirl on top. Combine powdered sugar and almond milk until you have a very thick frosting. Add mixture into a pipping bag and cut off the end.
Remove cupcakes from the fridge and add the swirl icing on top.
Place back in the fridge for 10 minutes to firm up and enjoy!!