Preheat oven to 350 degrees. Cover muffin pan with foil. Poke a hole over holes where cupcake would go and place ice cream cone in. In a large bowl, add cake mix, oil, egg replacer or eggs, water and chocolate chips. Mix all ingredients with a spatula until just combined. Do not over mix. Using a small ice cream scoop, fill ice cream cones until 2/3 full. Bake for 20 minutes on center rack or when toothpick comes out with slight crumbs. (Place a clean cookie sheet on bottom rack in case of spills.) Place on baking rack to cool. Poke a small hole in the bottom of each cone with a fork to release steam.
For remaining batter, fill paper lined muffin tin until 2/3 full. Bake for 22 to 25 minutes. Place on baking rack to cool. Reserve or freeze for future use.
Prepare frosting. In a small saucepan on very low heat, melt chocolate and coconut oil. Once melted, remove from heat and stir in espresso powder (if using), vanilla and soy milk. Stir and place in fridge for 20 to 30 minutes. Remove from fridge and beat with hand mixer until light and fluffy. Ice cooled cupcakes and garnish as desired.