Preheat oven to 350 F. Add the apple cider vinegar to the soy milk in a small bowl. Whisk together with a fork, and set aside for 10 minutes.
Whisk together flour, baking powder, baking soda, and salt in a large mixing bowl.
In a medium size mixing bowl, add the curdled soy milk, sugar, coconut oil, vanilla extract, lemon juice, and lemon zest. Make sure that your coconut oil is melted if it was in solid form. If you choose to use the lemon extract, add it in at this time. Whisk together until sugar dissolves into the rest of the ingredients.
Pour the wet ingredients into the bowl with the flour. Using a spatula fold together until just combined. It's okay of the batter is a bit lumpy. You don't want to over mix the batter.
Line your muffin/cupcake tin. Fill each muffin cup ¾ of the way full, about a ¼ cup of batter. Bake in the oven for 13-15 minutes at 350 F.
Remove cupcakes from the oven. Allow to cool in the baking tin for 10 minutes, before transferring to a wire rack to cool completely.