To make the cupcakes:

• Preheat oven to 350˚F and line a muffin pan with paper liners.
• In a mixing bowl, combine flour, cocoa powder, baking powder and salt. Whisk to combine.
• Add in oil, milk, sugar, vanilla extract and egg. Whisk until the mixture is lump free and evenly mixed.
• Divide batter into prepared cupcake liners.
• Bake cupcakes for 18 - 20 minutes, or until an inserted toothpick comes out clean. Remove from oven and allow cupcakes to cool for about 5 minutes before transferring to a cooling rack.
• Cut off the domes of the cupcakes, leaving about 1/4-inch above the liner, to create a flat surface.
• Top each cupcake with a scoop of dairy free ice cream. Freeze cupcakes like this for at least 1 hour, or until just before serving.

To make the meringue frosting:

• In a double boiler or a heatproof glass bowl over a saucepan with about 1" of boiling water, combine egg whites, sugar and cream of tartar.
• Using a thermometer to monitor temperature, heat the mixture, stirring constantly until sugar dissolves. Continue stirring and heat until the mixture reaches 155-160˚F. Transfer the bowl of an electric mixer (or use a hand mixer).
• Beat the meringue mixture at a high speed for about 5 minutes, or until stiff peaks form and the mixture has cooled to room temp.
• Transfer meringue to a piping bag and completely cover ice cream scoop on each cupcake.
• Toast meringue with a kitchen torch or broil at 450˚F for about 4 minutes.