Preheat oven to 350 degrees and grease a 9X9 square cake pan with at least 2 inches in height on the side.
In a large bowl, mix together flour, xanthan gum (if not already in your flour blend), espresso powder, sugar, baking soda, salt and cocoa. Mix until all ingredients are evenly distributed.
In a small bowl, mix together wet ingredients (oil, vinegar, vanilla and water). Add wet ingredients to dry, mixing thoroughly. Pour batter into pan and bake for 25-30 minutes. (I baked mine for 27 minutes, but your oven may vary.)
Allow cake to cool completely for an hour or more before attempting to pour on fudge frosting.
To make the frosting, combine all ingredients EXCEPT the vanilla in a medium saucepan. (I prefer to use non-stick.) Cook over low-medium heat and bring to a boil. Allow to boil for 4-5 minutes until it reaches the "soft ball" stage, approximately 240 degrees.
Remove from heat and add vanilla. Immediately pour frosting on cooled cake. DO NOT WAIT FOR IT TO THICKEN BEFORE POURING! The dairy-free fudge frosting will harden as it cools. Allow to cool for an hour prior to serving.