Sift together the flour, baking powder, salt, and cocoa powder in a bowl.
Now, add the sugar. Mix well.
Then add water, oil, egg, and vinegar. Beat the mixtures well.
Prepare the cupcake molder, and put each cupcake molder with baking paper.
Then fill the cupcake cups ¾ full.
Preheat oven to 180 degrees C.
Bake the cupcake for 20 minutes or until the inserted toothpick came out clean.
Serve with your choice of drink and enjoy!