01 - Preheat oven to 350°F (175°C). Line a standard 12-cup muffin tin with paper liners and set aside.
02 - In a large mixing bowl, whisk together the all-purpose flour, unsweetened cocoa powder, granulated sugar, baking soda, baking powder, and salt until evenly distributed and no lumps remain.
03 - Add the room-temperature buttermilk, vegetable oil, eggs, and vanilla extract to the dry mixture. Beat until just combined. Pour in the hot water and stir until the batter is smooth and glossy — it will be thinner than typical cake batter.
04 - Divide the batter evenly among the prepared liners, filling each about two-thirds full to allow room for rising.
05 - Bake for 18–20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Transfer the pan to a wire rack and let the cupcakes cool completely before proceeding.
06 - Using an electric mixer, beat the softened butter on medium speed until light and creamy, about 2 minutes. Add the powdered sugar and beat for 1 minute until incorporated. Mix in the marshmallow creme and vanilla extract, beating until the filling is fluffy and smooth. If the consistency is too stiff, add milk one teaspoon at a time until spreadable.
07 - Once the cupcakes are completely cool, use a small paring knife or cupcake corer to remove a small cone-shaped portion from the center of each cupcake, reserving the cut-out tops. Transfer the cream filling to a piping bag and fill each cavity generously. Gently press the reserved tops back into place if desired.
08 - Place the semi-sweet chocolate chips in a heatproof bowl. In a small saucepan, heat the heavy cream until it begins to steam — do not let it boil. Pour the hot cream over the chocolate chips and let stand for 2 minutes. Stir gently from the center outward until a smooth, glossy ganache forms.
09 - Spoon the ganache over the tops of the filled cupcakes, or dip each cupcake top-down into the ganache to coat evenly. Allow the glaze to set at room temperature until firm to the touch.
10 - In a small bowl, stir together the powdered sugar and milk until a smooth, pipeable icing forms — adjust with additional milk drops if too thick or more sugar if too thin. Transfer to a piping bag fitted with a fine round tip or a zip-top bag with a tiny corner snipped off. Pipe the classic curly swirl design across the top of each glazed cupcake.
11 - Let the icing set for a few minutes before serving. Enjoy at room temperature for the best texture and flavor.