Preheat oven to 350oF (180oC). Line a standard 6 cups cupcake pan with paper liners. Set aside.
To a bowl, add sugar, water and flax seed. Whisk until sugar is completely dissolved and let stand for 10 minutes.
Then add oil, almond extract and mix.
Add almond flour, corn starch and baking powder and mix.
Spoon batter into cupcake liner until 2/3 full.
Bake in preheated oven to 350oF (180oC), rack middle position, 20 minutes, or until toothpick inserted in the middle of cake comes out clean.
Let cupcakes cool down in pan for 10 minutes. Then transfer cupcakes to wire rack to cool down completely.