Preheat your oven to 375°F (190°C).

In a large mixing bowl, combine gluten-free flour, sugar, cocoa powder, and baking soda.

In a separate container, mix water, oil, vinegar, and vanilla extract together until well combined.

Pour the wet mixture into the bowl with the dry ingredients and whisk everything together for about 30 seconds.

Line a cupcake pan with liners, pour batter into the liners, filling each about 2/3 full.

Bake for 20 minutes, checking doneness with a toothpick.

Let them cool in the pan for about 5 minutes before transferring to a wire rack.