1. Preheat oven to 350 degrees F. Add cupcake liners to cupcake pan, and spray the top of the pan with non-stick spray.
  2. Whisk together dry ingredients using whisk attachment of stand mixer.
  3. Add oil, vinegar, vanilla and water to dry mixture. Continue to whisk until smooth.
  4. Spoon batter into cupcake liners, filling each about 3/4 full.
  5. Bake for 20-25 minutes, or until a toothpick inserted into a cupcake comes out clean.