In a bowl, combine the flour, sugar, baking powder, baking soda, and salt.
In another bowl, mix the plant-based milk and apple cider vinegar. Let it sit for 5 minutes to slightly curdle, which acts as an egg replacement.
Melt the coconut oil and add it to the plant-based milk mixture. Stir in the vanilla extract.
Gradually add the dry ingredients to the wet ingredients, mixing until a smooth dough forms.
Cover the dough and let it rest for 30 minutes to allow the texture to develop for shaping.
On a lightly floured surface, roll out the dough to about 1/2 inch (1.5 cm) thickness. Use a large cookie cutter or doughnut cutter to cut out circles.
In a deep pot, heat the oil to 350°F (180°C). Check the oil temperature by dropping in a small piece of dough – if it immediately rises to the top and gently fries, the oil is ready.
Fry the doughnuts for 2-3 minutes on each side, until golden brown.
Remove the fried doughnuts and place them on a paper towel-lined plate to absorb excess oil. Let them cool slightly.
Melt the vegan dark chocolate, then dip the tops of the doughnuts into the chocolate.
Let the chocolate set, then sprinkle with powdered sugar or serve fresh.
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