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1
Preheat the oven to 350 degrees with a rack in the lower third.
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2
Grease or spray the top surface of the pan with nonstick spray and line the cups with paper liners.
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3
In the top of a double boiler or in a heatproof bowl over barely simmering water, melt 1 1/4 cups of the chocolate chips with the butter, stirring frequently until melted and smooth.
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4
Remove the chocolate from the heat and let it cool to lukewarm.
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5
Meanwhile, in a small bowl, whisk the flour and baking powder together thoroughly.
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6
In a large bowl, beat the eggs, sugar, and salt with an electric mixer on high speed for 2 to 3 minutes until the mixture is very pale and thick.
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7
Scrape the warm chocolate over the egg mixture and fold it in with a large rubber spatula.
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8
Sprinkle the flour into the bowl with half of the remaining chocolate chips and half of the walnuts.
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9
Fold just until the ingredients are blended.
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10
Divide the batter evenly among the lined cups.
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11
Sprinkle the tops with marshmallows followed by the remaining walnuts and the remaining chocolate chips.
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12
Bake 18 to 20 minutes until the marshmallows are golden brown.
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13
Set the pan on a rack to cool for 5 minutes.
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14
Run the tip of a table knife around the top of each cupcake to detach any melted marshmallow or chocolate from the pan.
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15
Let the cupcakes cool until firm enough to remove from the pan.
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16
Serve warm or at room temperature.