Mix together flax meal and warm water and let sit for 2-3 minutes until it has thickened.
Add the coconut oil, almond milk, and sugar. Mix until incorporated.
Sift in flour, baking powder and salt.
Preheat oven to 350F.
Divide the batter among lined cupcake pans (either 24 mini-cupcakes or 12 regular sized cupcakes).
Bake for 25-30 minutes or until a cake tester comes out clean when poked in the middle. You can also bake this in an 8x8 square pan (just make sure to grease and flour the pan)
While it's baking, prepare the top layer by beating the Earth Balance and brown sugar together until incorporated.
Add almond milk and coconut and beat until fluffy. Spread over the cupcakes/cake and broil until the coconut is golden and the top is bubbling.
Remove from oven, let cool on a wire rack (if you made them into cupcakes, remove and make sure you put some paper towel under them because it'll get a little oily.