No one has ever turned into their cousin, or given birth to their nephew, so therefore no one is related to their cousins, nieces or nephews /s.
If an organism spontaneously evolved into a distantly related species (fish into amphibians, flies into elephants, etc) our current understanding of evolution would be proven drastically wrong. The assumption of evolutionary theory is SHARED ANCESTRY. I.e. in the above example, that you and your cousin share the same grandparents, not that you can turn into each other or swap lineages. The evidence for shared ancestry is pretty darn strong - as an example, you share approximately 50% of your genes with a banana. That means you share metabolic pathways, cellular structures, developmental pathways, and many other life history traits that all strongly suggest that you share a distant ancestor.