01 - Preheat the oven to 350°F. 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.
03 - Add the room-temperature buttermilk, vegetable oil, eggs, and vanilla extract to the dry mixture. Beat until just combined, then pour in the hot water and stir until the batter is smooth and lump-free. The batter will be quite thin—this is normal.
04 - Divide the batter evenly among the prepared liners, filling each about two-thirds full to allow room for rising.
05 - Bake for 18 to 20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Transfer the tin to a wire rack and let the cupcakes cool completely before proceeding.
06 - In a medium bowl, beat the softened unsalted butter with an electric mixer until light and creamy, about 2 minutes. Add the powdered sugar and beat for 1 minute until incorporated. Fold in the marshmallow creme and vanilla extract, then beat until the filling is fluffy and smooth. If the consistency is too stiff, add milk one teaspoon at a time until spreadable.
07 - Using a small paring knife or cupcake corer, carefully remove a small cylinder from the center of each cooled cupcake, reserving the cut-out tops. Transfer the cream filling to a piping bag fitted with a round tip and pipe the filling into each cavity. Gently replace the reserved tops over the filling.
08 - In a small saucepan, heat the heavy cream over medium heat until it begins to steam—do not let it boil. Pour the hot cream over the semi-sweet chocolate chips in a heatproof bowl and let sit for 2 minutes. Stir gently from the center outward until the ganache is glossy and completely smooth.
09 - Spoon the ganache over the top of each filled cupcake, or invert each cupcake briefly into the ganache to coat the surface. Allow the glaze to set at room temperature until firm to the touch.
10 - Stir together the powdered sugar and milk until a smooth, pipeable icing forms—adjust with additional milk as needed. 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 looped swirl pattern across the top of each glazed cupcake.
11 - Allow the ganache and icing to fully set before serving. Cupcakes can be stored in an airtight container in the refrigerator for up to 3 days; bring to room temperature before serving for the best texture and flavor.