Preheat oven to 400º. Lightly oil two mini-muffin tins.

In medium mixing bowl, stir together flour, brown sugar, flax, cinnamon, salt and baking powder. Add soy or almond milk and oil, and stir well with a fork to incorporate. Work into a dough and gently knead a few times until smooth and elastic. Divide dough into 2 balls. Lightly flour a work surface and use a rolling pin to roll each ball into about a 12-inch square, about ⅛ inch thick. Using a pastry cutter or drinking glass, cut 2 ½-inch circles into dough. Gently lay circles into prepared mini muffin tin, lightly pressing down if needed to ensure the circles conform to the inner surfaces of muffin cups.

Bake 10-12 minutes, until lightly browned. Remove from oven and transfer to a cooling rack. Allow to cool completely.

Place cashews, tofu, milk, lemon juice, vanilla and salt into food processor bowl and blend until relatively smooth, stopping to scrape down sides of bowl as needed. Add powdered sugar and continue to blend until smooth, adding a bit extra powdered sugar if the mixture seems too thin, and a bit extra milk if it seems too thick.

Transfer to a bowl, cover and chill for at least 30 minutes.

Transfer filling to a piping bag or a plastic bag with the corner snipped off, and pipe into shells, or simply spoon the filling into shells. Sprinkle with mini chocolate chips or shavings.