01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with paper liners.
02 - In a medium bowl, sift together the all-purpose 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 pale, light, and fluffy. Add the eggs one at a time, mixing thoroughly after each addition. Stir in the vanilla extract.
04 - Add the sifted flour mixture in three parts, alternating with the whole milk, beginning and ending with the flour mixture. Mix just until combined — do not overmix. Stir in the hot water until the batter is smooth and velvety.
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. Let the cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to 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 completely smooth and creamy.
07 - Transfer the marshmallow filling to a piping bag fitted with a small round tip. Insert the tip into the center of each cooled cupcake top and gently squeeze to inject about 1 tablespoon of filling. Reserve a small amount of filling if using it for the top swirl.
08 - In a small saucepan, heat the heavy cream until it begins to steam — do not boil. Pour the hot cream over the chopped semi-sweet chocolate in a heatproof bowl. Let sit for 2 minutes, then stir gently until the ganache is glossy, smooth, and lump-free. Allow to cool for 5 minutes until slightly thickened.
09 - Dip the top of each filled cupcake into the ganache, allowing the excess to drip off. Place on a wire rack and let the ganache set for about 10 minutes at room temperature.
10 - In a small bowl, stir together the powdered sugar and milk until a smooth, pipeable icing forms. Transfer to a small piping bag or zip-top bag with a tiny corner snipped off. Pipe the iconic squiggly white swirl across the top of each cupcake. Let the icing set before serving.