Preheat oven to 375 degrees.
Whisk together ground flax seeds and water. Set aside.
In large bowl, whisk cacao, baking soda, baking powder, salt, flour, and xylitol.
In small bowl, mix together milk, melted coconut oil, flax mixture, and vanilla.
Using a piping bag (or large Ziploc bag), pipe donut mixture in donut pan.
Bake donuts for 10 minutes.
While donuts cool, add coconut oil and melted chocolate chips together for the glaze.
Dip tops of donuts into glaze.