Preheat the oven to 350°F then line two baking sheets with parchment paper.
In a measuring cup, combine 1/2 cup almond milk and 1 teaspoon apple cider vinegar. Set aside.
In a small bowl, combine ground flax with water. Whisk until smooth then set aside to thicken.
Using a fine mesh sieve, sift together the oat flour, baking powder, salt and cocoa powder into a large bowl. Sift the almond flour last, discarding of any large lumps that remain in the sieve. You should have about 2 tablespoons left over. This process helps give the whoopie pies a smoother texture.
To the bowl of a stand mixer with the mixing attachment (or a bowl using a hand mixer), combine almond milk mixture, flax mixture, pure maple syrup, apple sauce, vanilla extract and coconut sugar. Mix on high for 10 seconds, until smooth.
With the mixer running, incorporate the dry ingredients a little at at time. Add the melted coconut oil last then allow to mix for about 15-20 seconds, until no large lumps remain. Use a spatula to scrape the sides and bottom of the bowl, making sure all of the ingredients have been incorporated.
Using a scooper, scoop out 1.5 tablespoons of the batter at a time and place on the lined baking sheet about 2-inches apart. Bake in the oven for 10-12 minutes. Set aside to cool for at least an hour before icing. They will firm up as they cool.
Meanwhile make the cashew cream by combining the soaked and drained cashews with the remaining ingredients in a high speed blender. Blend until smooth, adding more maple syrup to sweeten, as needed.
Transfer the cream into a pastry bag or a plastic bag with one end cut off. Carefully pipe the cream into the center of half of the cookies then top with the other half. Serve and enjoy!