To Make the Roasted Beets:

1. Heat the oven to 400°F.
2. Melt the coconut oil in a cast-iron skillet or baking dish. Transfer the beets to the skillet. Roast for 50-60 minutes. Check the beets approximately every 20 minutes. If they start to look dry or are scorching on the bottoms, add more coconut oil to the skillet and/or dribble a tablespoon of water over the beets. Beets are done when a fork or skewer slides easily to the middle of the beet. Small beets will cook more quickly than large beets.
3. Once cooled, purée the beets in a food processor until smooth. The purée should be close to 1 cup.

To Make the Cupcakes:

1. Preheat oven to 350°F.
2. Line a muffin pan with paper liners.
3. In a medium mixing bowl, whisk together the flour, cocoa powder, baking soda, baking powder, and salt to a sifter and slowly sift it into the wet ingredients while mixing with a hand-held or standing mixer. Beat until no large lumps remain.
4. In a small-medium glass bowl, whisk together the coconut milk and vinegar in a large bowl and set aside for a few minutes to curdle.
5. In the bowl of a stand mixer, combine the coconut milk mixture with the sugar, coconut oil, vanilla extract, and 1 cup beet purée. Beat until foamy.
6. Add the dry ingredients to the wet, and mix until incorporated.
7. Pour batter into liners, filling 3/4 of the way full.
8. Bake 20-25 minutes, or until a toothpick inserted into the center comes out clean. Transfer to a cooling rack and let cool completely. Do not try and unwrap them or they’ll stick to the wrapper.
9. Once cooled, dust with raw cacao powder and serve.