Preheat the oven to 350F/175C and place 1 cupcake liner in a muffin tin.
In a small bowl, using a fork, stir together the 1 tablespoon cocoa powder, flour, salt, sugar and baking powder.
Pour in the melted coconut oil and milk and stir to form a smooth batter. Scoop the batter into the cupcake liner and bake in the preheated oven for 14 minutes, until springy to the touch. Leave the cupcake to cool in the muffin pan on a wire rack.
While the cupcake is cooling, make the frosting. In another small bowl with another fork, smash the ripe avocado up until smooth. Stir in the 1 tablespoon cocoa powder and honey and beat until you've got a frosting-like consistency. Place in the fridge to chill and spread on top of the cupcake after it's fully cooled.