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1. Cake: Heat oven to 350u00b0. Put cupcake liners in tin. In a med bowl, sift cocoa, flour, B P, BS & salt. Whisk to combine. In bowl of stand mixer with whisk, beat butter & sugar together on med-high til light and fluffy, 2 min. Add eggs, 1 x 1, til mixed. Add van. ext. Reduce speed to med and alternate between beating in milk and flour in 1/3 increments. Divide batter equally between cupcake liners. Bake 15-20 min or till toothpick comes out clean. Rest cupcakes 5 min,transfer to cooling rack.
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2. Filling: Wash and dry mixer bowl & whisk & return them to stand mixer. Beat egg white & cream of tartar over med speed to soft peak. In a small saucepan, combine water, sugar, corn syrup, & salt. Cook over med heat, stirring often, until a thermometer reads 240u00b0F. Remove from heat.
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3. With mixer on low, slowly drizzle hot syrup over the egg whites, avoiding pouring the whisk. Aim for side of bowl. Increase mixer speed to med-high and beat for 5-6 min, or until thick, fluffy, & glossy. Add vanilla and beat 1-2 min. Transfer 2/3 of marshmallow cream to a pastry bag fitted with a star tip. Transfer remaining 1/3 of marshmallow fluff to a separate pastry bag fitted with a small round tip. Set pastry bags aside.
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4. Ganache: Place heavy cream in a small saucepan over low heat and cook until small bubbles form on the side. Remove from heat. Place chocolate in a bowl. Pour warm cream over chocolate and wait 2 min, then whisk mixture until smooth and emulsified. Whisk to cool ganache slightly, then whisk in butter until butter melts. Chill until ready to assemble cupcakes.
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5. Assemble: When cupcakes are cool, with star tip of pastry bag full of filling push into the center of each cupcake. Squeeze to fill til cupcake swells but doesn't crack. Wipe off extra cream. Once ganache is cool and thick, remove from refrigerator and spoon about 1T over each cupcake. Spread icing over tops. Use a pastry bag with a round tip to pipe curlicue pattern of marshmallow cream on tops.
