01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with paper liners.
02 - In a medium 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, about 3 minutes. Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
04 - Add the sifted dry ingredients to the butter mixture in three additions, alternating with the milk. Mix just until combined after each addition. Stir in the hot water until the batter is smooth and uniform.
05 - Divide the batter evenly among the prepared liners, filling each about two-thirds full. Bake for 18 to 20 minutes, or until a toothpick inserted into the center comes out clean. Transfer to a wire rack and cool completely.
06 - Beat the softened butter and powdered sugar together until light and fluffy. Add the marshmallow creme and vanilla extract, then mix 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 gently to fill. Reserve a small amount of filling if desired for topping.
08 - Heat the heavy cream in a small saucepan until steaming but not boiling. Pour the hot cream over the chopped chocolate and let sit for 2 minutes. Stir gently until the mixture is glossy and completely smooth. Allow to cool for 5 minutes.
09 - Dip the top of each filled cupcake into the ganache, allowing excess to drip off. Place on a wire rack and let the ganache set for 10 minutes.
10 - Stir together the powdered sugar and milk to form a smooth icing. Transfer to a small piping bag and pipe the iconic squiggly swirl pattern across the top of each cupcake.