Step 1: Preheat your oven to 350°F (175°C). Line your cupcake tin with cupcake liners.
Step 2: In a large mixing bowl, combine coconut milk, canola oil, vanilla extract, and sugar. Whisk until smooth.
Step 3: In a separate bowl, sift together all-purpose flour, special dark cocoa powder, baking soda, baking powder, and salt.
Step 4: Gradually add the dry ingredients to the wet ingredients, stirring gently until just combined.
Step 5: Spoon the batter into cupcake liners, filling each about two-thirds full.
Step 6: Bake for 18-20 minutes, or until a toothpick comes out clean. Let cool for 5 minutes before transferring to a wire rack.
Step 7: For the frosting, beat butter until creamy. Gradually add cocoa powder and confectioners sugar, alternating with milk until desired consistency.
Step 8: Frost each cupcake generously once cooled.
Step 9: Drizzle caramel topping over frosted cupcakes and sprinkle with sea salt if desired.