Preheat oven to 350F
In a large bowl, combine dry ingredients. Set aside.
In bowl of a stand mixer, cream together maple syrup and butter. Beat in eggs until pale and frothy.
Reduce speed and mix in beets, coconut milk, ACV, and vanilla, until thoroughly combined.
Add the dry ingredients one 1/2 cup at a time to the wet ingredients, mixing until no lumps remain.
Turn mixer off and using a rubber scraper, fold in the chocolate chips.
Spoon batter into greased or lined cupcake tins, filling 3/4 of the way. Bake for 15-18 minutes or until a toothpick inserted and removed cleanRemove from oven and allow to cool before frosting.