Preheat oven to 350°F (175°C) and line a 12-cup muffin tin with paper liners.

In a small bowl, whisk together the soy milk and apple cider vinegar and let sit for 5 minutes to curdle.

In a large mixing bowl, sift together flour, sugar, baking powder, baking soda, and salt.

Whisk the neutral oil, vanilla extract, and 2 tablespoons of the brewed espresso into the soy milk mixture.

Gradually pour the wet ingredients into the dry ingredients, whisking until the batter is smooth.

Divide the batter evenly among the muffin liners, filling each about two-thirds full.

Bake for 18 to 22 minutes, or until a toothpick inserted into the center comes out clean.

While cupcakes bake, combine the remaining espresso with the coffee liqueur in a small bowl.

Remove cupcakes from the oven, poke small holes in the tops with a toothpick, and brush the espresso mixture over them while warm.

In a medium bowl, beat the vegan cream cheese and vegan butter until smooth, then gradually add powdered sugar until a stiff frosting forms.

Allow cupcakes to cool completely to room temperature before piping the frosting onto each.

Dust the tops generously with cocoa powder through a fine-mesh sieve before serving.