Preheat the oven to 335 F (175 C) and place 12 cupcake liners in a muffin pan.
Seperate egg whites from the yolks and set both in two mixing bowls.
Using an electric mixer, start beating the egg whites until they become quite bubbly. Add in baking powder and keep beating until stiff peaks form.
In a large bowl, stir together the coconut flour, sweetener and salt.
Stir in egg yolks, coconut oil, almond milk, vanilla and stevia until well combined and the batter looks and feels smooth.
Now, fold the egg whites into the mixture. Use a rubber spatula instead of the electric mixer here - just gently fold in the beaten whites.
Fill cupcake liners with the batter.
# Optional: Only fill the cupcakes liners halfway first. Then, using your fingers, tap in a small whole, drop in approximately ½ teaspoon of the chocolate filling and cover with more batter.
Bake about 30 - 40 minutes, or until set, barely brown around the edges. Toothpick, inserted in the center of a cupcake, must come out clean. Remove from the oven and let them cool for 5 minutes in the pan, then put onto a wire rack to cool completely.