1. Preheat the oven to 350 degrees F.
2. Spray 12 cups of a standard-size muffin pan with nonstick cooking spray and add
a circle of parchment paper to the bottom of each cup.
3. Make the cakes by pouring the hot water over the cocoa in a medium bowl. Use a whisk to combine until smooth, then set the cocoa aside to cool.
4. Combine the flour, baking soda, and salt in another medium bowl.
5. Use an electric mixer on medium speed to mix the eggs with the sugar and vanilla in a large bowl for 1 minute. Mix in the oil.
6. Add the flour mixture to the wet ingredients and mix well with an electric mixer on high speed until smooth. Add the cocoa and mix well. Pour 1/3 cup of batter into each cup (fill about three-quarters up) and bake for 18 to 22 minutes or until cooked through. Cool.
7. While the cupcakes cool, make the crème filling by combining the vanilla, water, and salt in a small bowl. Stir until most of the salt is dissolved. Mix the marshmallow crème, shortening, and powdered sugar together in a large bowl using an electric mixer on high speed. Add the vanilla/salt solution and mix for 1 minute. Set aside.
8. Make the frosting by combining the melted butter, powdered sugar, cocoa, cream, and salt in a medium bowl with an electric mixer on high speed. Let it sit to cool until it is a medium consistency—not too runny, not too thick—that will stick to the cupcakes when they are dipped into it.
9. Make the white icing by combining all of the ingredients with an electric mixer in a medium bowl for 1 minute.
10. When the cupcakes are cool, load thefilling into a piping bag or pastry gun with a medium round tip, and the icing into a piping bag or pastry gun with a small round tip.
11. Slice the top off of each cupcake so that they are flat on top, then use the blunt end of a skewer or the tip of a chopstick to pokedown through the top of each cupcake andswirl it around inside to make some space for the filling. Pipe some filling into the center of each cupcake.
12. Dip the filled cupcakes upside-down into the chocolate frosting so that just the tops are frosted. Set the cupcakes aside to cool for about 10 minutes, then give each cupcake a second coat. Use a knife to smooth out the frosting if needed. If the frosting becomes too thick, microwave it on high for 15 seconds to loosen it up.
13. When the frosting on top of the cupcakes is cool, pipe a line of 7 loops onto the top of each cupcake.
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