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 mixing bowl, beat the softened butter and granulated sugar with an electric mixer until light and fluffy, about 3 minutes.
04 - Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
05 - Add the sifted dry ingredients in three additions, alternating with the milk. Mix until just combined, then stir in the hot water until the batter is smooth.
06 - 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 in the center comes out clean. Let cool completely in the pan.
07 - Beat the softened butter and powdered sugar together until fluffy. Add the marshmallow creme and vanilla extract, mixing until smooth and creamy.
08 - Transfer the filling to a piping bag fitted with a small round tip. Insert the tip into the center of each cooled cupcake and pipe about 1 tablespoon of filling inside. Reserve a small amount of filling for decorative swirls if desired.
09 - 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, then let cool for 5 minutes to thicken slightly.
10 - Dip the top of each filled cupcake into the ganache, allowing excess to drip off. Let set at room temperature for 10 minutes.
11 - Mix the powdered sugar with the milk to form a thick but pipeable icing. Transfer to a small piping bag and pipe the iconic squiggly swirl across the top of each cupcake.