01 - Preheat oven to 350°F. Line a 12-cup muffin tin with paper liners.
02 - In a bowl, sift together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl, beat the softened butter and granulated sugar with an electric mixer until light and fluffy. Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
04 - Add the flour mixture in three parts, alternating with the milk, mixing just until combined after each addition. Stir in the hot water until the batter is smooth.
05 - Divide the batter evenly among the prepared liners, filling each about two-thirds full. Bake for 18–20 minutes, or until a toothpick inserted in the center comes out clean. Let cool completely in the pan.
06 - Beat the softened butter and powdered sugar together until fluffy. Mix in the marshmallow creme and vanilla extract until smooth and creamy.
07 - Transfer the filling to a piping bag fitted with a small round tip. Insert the tip into the center of each cooled cupcake and squeeze a small amount of filling inside. Reserve a small amount of filling for the swirl if desired.
08 - Heat the heavy cream in a small saucepan until steaming but not boiling. Pour over the chopped chocolate and let sit for 2 minutes. Stir until glossy and smooth. Let cool for 5 minutes.
09 - Dip the top of each filled cupcake into the ganache, allowing excess to drip off. Let set for 10 minutes until the ganache firms up.
10 - Mix the powdered sugar with the milk until smooth, then transfer to a small piping bag. Pipe the iconic white squiggles across the top of each cupcake.