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MAKE THE CUPCAKES: Preheat the oven to 350.
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Spray a 12-cup nonstick muffin pan with vegetable oil spray.
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In a medium bowl, sift the flour and cocoa with the baking powder, baking soda and salt.
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In another bowl, using an electric mixer, beat the egg yolks with the canola oil, 1/2 cup of the sugar and the water.
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Beat in the dry ingredients at low speed until smooth.
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MAKE THE CUPCAKES: In a clean bowl, using clean beaters, beat the egg whites at high speed until soft peaks form.
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Add the remaining 2 tablespoons of sugar and beat until stiff and glossy.
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Beat one-fourth of the whites into the batter, then fold in the remaining whites until no streaks remain.
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Spoon the batter into the muffin cups, filling them halfway.
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Bake for 15 minutes, or until the cupcakes are springy when touched.
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Let the cupcakes cool for 5 minutes, then turn them out onto a wire rack to cool completely.
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MAKE THE FILLING: In a medium blow, beat the butter with the confectioners' sugar, Marshmallow Fluff and 1 1/2 tablespoons of the heavy cream at medium speed until fluffy.
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Transfer all but 1/2 cup of the filling to a pastry bag fitted with 1/4-inch plain round tip.
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Beat the remaining 1 teaspoon of cream into the remaining 1/2 cup of filling and reserve.
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MAKE THE FILLING: Line a large baking sheet with wax paper.
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Insert the tip of the pastry bag about 1/2 inch deep into the bottom of each cupcake; squeeze lightly to fill with cream.
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Set the cupcakes on the sheet.
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MAKE THE FROSTING: Heat the cream in a small saucepan until steaming.
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Add the chocolate and let stand for 5 minutes.
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Add the butter and stir until smooth.
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Spread the top of each cupcake with the frosting.
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Spoon the reserved filling into a pastry bag fitted with a very small plain tip and pipe decorative swirls on each cupcake.
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Refrigerate the cupcakes for at least 10 minutes to set the frosting.