Mix the baking soda, baking powder, nutmeg, coconut flour, Swerve together. Mix very well. set aside.
Whip eggs on high for at least five minutes until frothy.
Slowly stream in oil.
Mix sour cream into milk until well blended. Stream in.
Add vanilla and coconut extracts.
Mix in dry ingredients. Allow to sit for 5 minutes.
Spray cupcake liners. Use an ice cream scoop to scoop into liners.
Bake at 350 degrees for 13 to 15 minutes.
Cool completely before frosting.