01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with paper liners.
02 - Sift together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt into a medium bowl. Set aside.
03 - In a large mixing 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 dry ingredients to the butter mixture in three additions, alternating with the milk. Mix just until each addition is incorporated. Stir in the hot water until the batter is smooth and silky.
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. Transfer to a wire rack and cool completely.
06 - Beat the softened butter and powdered sugar together until light and fluffy. Fold in the marshmallow creme and vanilla extract, mixing until perfectly 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 and squeeze gently to fill. Reserve a small amount of filling if desired for the swirl decoration.
08 - Heat the heavy cream in a small saucepan until steaming but not boiling. Pour the hot cream over the chopped semi-sweet chocolate and let stand for 2 minutes. Stir gently until glossy and completely smooth. Allow to cool for 5 minutes.
09 - Dip the top of each filled cupcake into the ganache, allowing the excess to drip off. Let the ganache set for 10 minutes at room temperature.
10 - Whisk together the powdered sugar and milk until a thick but pipeable icing forms. Transfer to a small piping bag and pipe the iconic squiggly swirl across the top of each cupcake.