Preheat the oven: preheat your oven to 180°C (356°F). Grease a donut pan.

Acidic mixture: in a small bowl, mix the plant-based milk and apple cider vinegar. Let it sit for 5 minutes.

Dry ingredients: in a large bowl, mix the flour, sugar, baking powder, and salt.

Wet ingredients: in another bowl, mix the melted coconut oil, vanilla extract, and the acidified plant-based milk. If the deodorized coconut oil is solid, melt it in a double boiler or microwave until it is liquid before adding it to the liquid ingredients. Ensure not to overheat it as it can become too hot and lose some of its beneficial properties.

Combination: add the wet ingredients to the dry ingredients and mix until you get a smooth batter.

Fill the molds: pour the batter into the donut molds, filling them 3/4 full.

Baking: bake for 12-15 minutes or until a toothpick comes out clean.

Salted caramel: while the donuts are baking, prepare the caramel. Place the sugar, plant-based milk, coconut oil, and sea salt in a small saucepan. Heat over medium heat, stirring constantly until the mixture thickens. Add one or two pinches of fleur de sel. Let some caramel cool; it will harden. It should remain somewhat liquid. If it becomes too thick, add a teaspoon of plant-based milk at a time to adjust the consistency.

Glazing and decorating the donuts: once the donuts have cooled, dip the top of a donut in the salted caramel and immediately sprinkle with fleur de sel to make it adhere to the still-warm caramel; you really need to hurry at this step.