Preheat oven to 350 degrees. Line a 12-cup standard muffin pan with paper liners.
In a large mixing bowl, whisk together the white rice flour, millet flour, sweet rice flour, tapioca starch, cocoa powder, baking soda, salt and espresso powder.
In a separate mixing bowl whisk together the sugar, coconut milk, Vegenaise and extracts. Add the coconut milk mixture to the dry ingredients and stir or whisk to combine.
Divide the batter evenly among the prepared muffin cups, filling each cup about ¾ full.
Bake for 20-25 minutes or until the tops are slightly springy and a toothpick inserted in the center comes out clean. Leave oven on. Let cool in pan for 5 minutes then remove to a wire rack to finish cooling. Prepare frosting while cupcakes cool.
Place the coconut flakes and pecans on separate baking sheets. Toast in oven until fragrant and lightly browned, about 5 minutes for the coconut and about 10 minutes for the pecans. Watch closely so they don’t burn. Let cool while mixing the rest of the frosting.
In the bowl of an electric mixer, preferably fitted with a paddle attachment, combine the confectioners’ sugar, salt, coconut oil and the extracts. Starting with the mixer on low speed, blend until combined. Gradually increase the speed to medium and add the coconut milk, 1 tablespoon at a time until the frosting is the consistency of buttercream frosting. Turn mixer to medium high speed and continue to mix for 3 minutes.
Take a handful of the toasted coconut flakes to use as garnish and add the rest along with the pecans to the frosting and mix well with a spatula. You may need to add a bit more coconut milk to keep the frosting at a spreadable consistency. Frost cooled cupcakes, sprinkle with some toasted coconut and serve.