Heat the oven to 350° F and line cupcake pans with 18 cupcake liners. Sift together the flour, baking soda, salt, and cocoa powder and set aside. Use a standing mixer or hand-mixer to cream the butter. Add the sugar and vanilla and mix to combine. Add the eggs one at a time, beating after each one until smooth.

On the lowest speed, alternately add the dry ingredients in three additions and the milk in two. Beat only until smooth and fully combined, you don’t need to overwork the batter.

Scoop the batter into the prepared pans filling each about two-thirds full. Bake the cupcakes for about 25 minutes, or until the tops are puffed and a toothpick inserted into the center turns out clean. Cool the cakes in the muffin tins for about 5 minutes and then remove them to a rack and let cool completely.

To make the frosting, add the butter and the vanilla to the bowl of an electric mixer. Cream together on low speed until smooth and creamy. In a separate bowl, mix the cocoa powder and the powdered sugar until combined. Add the powdered sugar mixture one cup at a time, along with the coconut extract, and continue to beat on medium speed until the frosting is creamy. If necessary, add milk 1 tablespoon at a time until it is the right consistency.

Once the cupcakes have cooled, use a piping bag to pipe the frosting onto the cupcakes.

To make the coconut topping, mix together the sweetened coconut and sweetened condensed milk until a gooey mixture is formed. Top each cupcake with a dollop of this mixture. Then, melt the dark chocolate chips in a microwave-safe bowl for 1 minute in the microwave, heating for additional 30 seconds as needed. Stir until melted and smooth. Transfer the melted chocolate to a small plastic bag and snip the corner to pipe the chocolate fudge on top of the cupcakes in drizzles. Enjoy!