In a large bowl stir together the flour, sugar, cocoa powder, baking soda and salt. In another bowl stir together the water, oil, vanilla extract and vinegar. Stir the wet ingredients into the dry. This batter is very liquid. You might think you did something wrong but don't worry! Use a large measuring bowl (or other vessel with a spout) to pour the batter into the prepared cupcake pan so that each lined cup is ⅔ full.
Bake at 350°F for 22-24 minutes, until a toothpick inserted in the center comes out clean. Remove from pans and allow to cool before adding any frosting you prefer.
