In a medium bowl, combine the cream cheese, powdered sugar, and coconut extract with a mixer. Keep refrigerated until ready to use.

Preheat oven to 350°F. Line 24 cupcake tins with liners.

In a large bowl, combine egg whites, coconut milk, apple sauce, and remaining coconut extract. Mix well, then add cake mix and stir until combined.

Pour batter into lined cupcake tins about halfway and bake for 22-24 minutes, or until a toothpick inserted comes out clean.

Let cupcakes cool to room temperature.

Top each cupcake with 1/2 tablespoon of cream cheese, then sprinkle with coconut flakes.

For Easter theme, decorate each cupcake with 3 mini chocolate eggs.