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CUPCAKE:
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Preheat oven to 350u00b0.
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Whisk together flour, cocoa, sugar, baking soda, baking powder, and salt. Add eggs, buttermilk, oil, vanilla, and water. Using an electric mixer on low speed, mix until smooth.
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Fill muffin pans about 2/3 full. Bake about 15 minutes, or until a toothpick inserted in the center comes out clean. Cool in pans on wire racks about 10 minutes.
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FILLING:
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Heat sugar, water, and corn syrup in a heavy saucepan over high heat. Stir occasionally until syrup is clear. Attach a candy thermometer to side of pan. Stop stirring, and cook until syrup comes to a boil, washing down sides of pan with a wet pastry brush as needed.
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Boil, gently swirling pan occasionally, until mixture is caramelized and temperature just reaches 360u00b0.
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Remove from heat. Slowly pour in cream and stir with a wooden spoon until smooth. Stir in sea salt. Use immediately. If caramel begins to harden, reheat gently until pourable.
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Use a paring knife, cut a cone-shaped piece, about 1/2-inch deep, from the center of each cupcake. Spoon 1-2 teaspoons of warm filling into each cupcake. Sprinkle a pinch of sea salt over filling.
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FROSTING:
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Combine cocoa and boiling water. Stir until cocoa has dissolved.
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Using an electric mixer on medium-high speed, beat butter, confectioners' sugar, and salt until pale and fluffy. Reduce speed to low and add melted and cooled chocolate. Beat until combined. Beat in cocoa mixture.
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Fill pastry bag with frosting. Pipe onto cupcakes, swirling tip and releasing as you pull up to form a peak. Garnish with a pinch of sea salt.
