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1
Adjust oven rack to middle position and preheat oven to 350u00b0F. Spray 2 12-cup muffin tins with baking spray.
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2
In large bowl, whisk together sugar, flour, cocoa powder, espresso powder, baking powder, baking soda, and 1 1/2 teaspoons salt. In a separate bowl, whisk eggs, milk, oil, and vanilla. Whisk the wet ingredients into the wet ingredients, then, whisk in the boiling water until mixture is smooth.
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3
Divide batter equally among muffin tins, filling each about 3/4 of the way full. Bake until a toothpick inserted in the center of cupcakes comes out clean, about 15 minutes. Transfer tins to cooling racks and cool cupcakes in tins until cool enough to handle, about 5 minutes. Transfer cupcakes directly to cooling racks and cool completely, about 45 minutes.
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4
While cupcakes cool, prepare frosting. Place chocolate in medium bowl. Bring cream to boil in small bowl in microwave or in small saucepan over medium-high heat on stovetop. Add boiling cream and remaining 1/2 teaspoon salt to chocolate and stir until chocolate is completely melted and smooth. Refrigerate until cooled and slightly set, about 45 minutes.
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5
Break 40 Ritz crackers into small pieces and process in food processor until finely ground.
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6
With electric mixer fitted with whisk attachment on medium speed, beat cooled chocolate until light and whippy, 2 to 3 minutes. Fold in Ritz.
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7
To assemble parfaits, with a serrated knife cut tops off of 12 cupcakes; reserve. Place bottom pieces, cut-side up, in 12 plastic party cups.
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8
Top each cupcake with about 3 tablespoons ice cream.
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9
Place a whole cupcake, top-side down, on top of the ice cream layer.
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10
Fill gap around cupcake with an additional 5 tablespoons ice cream, spreading some of the ice cream over the cupcake. Top with reserved cupcake tops, pressing down gently until tops are just barely coming over the rims.
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11
Spread with frosting and garnish with 2 whole Ritz crackers. Freeze until ready to serve.
