Preheat the oven to 350°F. Grease a 13"x18" baking sheet and line with parchment paper. Lightly grease the parchment paper.
Combine cocoa powder, boiling water in a small bowl. Whisk until smooth. Stir in almond milk and set aside.
In a large mixing bowl, whisk together Oil and sugar until light and fluffy. Add the egg replacer mixture and vanilla extract. Mix well.
Whisk flour, baking powder, baking soda and salt in a mixing bowl.
Add 1/3 of the flour mixture to oil mixture, followed by ½ of the chocolate mixture. Continue adding the flour mixture and the chocolate mixture alternately until combined.
Pour the batter into the prepared baking sheet and smooth the top with an offset spatula. Bake until the cake springs back lightly when pressed in the center and a toothpick inserted into the center of the cake comes out clean, about 20~23 minutes.
Let the cake cool completely in the pan.
Use a 1½" or 2" cookie cutter to cut 24~27 rounds from that cake. Set aside.