Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.
In a large mixing bowl, whisk together the dry ingredients: gluten-free flour, sugar, cocoa powder, baking powder, baking soda, and salt.
In a separate bowl, beat the eggs and mix in the milk, vegetable oil, and vanilla extract until smooth.
Pour the wet mixture into the dry ingredients and stir gently until just combined. Fold in chocolate chips if desired.
Fill each cupcake liner about two-thirds full with batter.
Bake for 18-20 minutes, checking for doneness with a toothpick.
Allow the cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
Frost the cooled cupcakes with your favorite frosting.