Preheat your oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.

1. In a large bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.
2. In another bowl, whisk together the granulated sugar, brown sugar, eggs, vanilla extract, milk, and vegetable oil until smooth.
3. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
4. Stir in the boiling water, which will make the batter thin (this is normal).
5. Divide the batter evenly between the 12 cupcake liners, filling each about 2/3 full.
6. Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.
7. For the cream filling, beat together the softened butter and powdered sugar until smooth.
8. Add the heavy cream, vanilla extract, and a pinch of salt, and continue to beat until the mixture is light and fluffy.
9. Transfer the cream filling to a piping bag with a small round tip (or a plastic sandwich bag with the tip cut off).
10. Once the cupcakes have cooled completely, use a small knife or a cupcake corer to make a hole in the center of each cupcake, creating space for the cream filling.
11. Pipe the cream filling into the center of each cupcake, filling it generously.
12. For the ganache, heat the heavy cream in a small saucepan over medium heat until it begins to simmer. Pour the hot cream over the chocolate chips in a heatproof bowl, let sit for 1-2 minutes, then stir until smooth and glossy.
13. Allow the ganache to cool slightly, then pour it over the top of each cupcake, letting it drip down the sides.
14. Let the ganache set for 20-30 minutes to firm up. Optionally, pipe a swirl of white icing on top for decoration.
15. Serve and enjoy!