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Preheat oven to 375 degrees F. Spray 6-well donut pan with cooking spray.
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In mixing bowl, whisk together milk and apple cider vinegar. Let sit for 2-3 minutes before whisking in oil and vanilla.
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In separate bowl, sift together flour, cocoa powder, baking powder, baking soda, sugar and sea salt.
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Stir dry ingredients into bowl with wet ingredients until just combined and batter is thick and smooth, about 2-3 minutes.
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Spoon batter into piping bag and pipe into prepared pan, filling wells about 3/4 full.
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Bake 10-13 minutes or until inserted toothpick comes out clean.
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Remove from oven and cool for 5 minutes before transferring to rack to cool completely.
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In wider, shallow bowl, whisk together powdered sugar, cocoa powder, almond milk and vanilla until smooth. (Note: For thicker glaze, add additional powdered sugar 1 Tbsp. at a time until desired consistency. For thinner glaze, add additional milk 1 Tbsp. at a time until desired consistency.)
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Dip each donut into glaze and set on rack. Sprinkle on crushed graham crackers.
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Place marshmallow on each donut. Using kitchen torch, toast each marshmallow before serving.