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1
Preheat oven to 350F. Grease muffin tin or line with muffin liners.
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2
In a large bowl, sift flour, baking powder, baking soda and salt. Mix well.
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3
In the bowl of an electric mixer fitted with the paddle attachment, mix eggs and sugar until well combined. Gradually add oil and vanilla, mix until just blended.
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4
With the mixer on low, slowly add half the flour mixture; mix until just blended. Add the buttermilk, mix until just blended. Slowly add remaining flour mixture, scraping down sides of the bowl with a spatula, as necessary, until just blended.
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5
Divide batter evenly among prepared muffin cups. Transfer muffin tin to oven and bake for 8 to 10 minutes. Transfer muffin tin to a wire rack and let cupcakes cool completely.
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6
To prepare frosting, in a large heatproof bowl, combine sugar and egg whites. Using a handheld electric mixer, beat on high speed until foamy for 1 minute. Set bowl over a pan of barely simmering water. Beat on high speed until frosting form stiff peaks, about 10 minutes.
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7
Remove from heat, stir in vanilla and water, and beat for another 2 minutes until frosting thickens.
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8
Transfer frosting to a large pastry bag fitted with a wide plain pastry tip and pipe frost the cupcakes. Place frosted cupcakes in freezer for at least an hour.
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9
To prepare the chocolate coating, combine chocolate and oil in a medium heat-proof bowl set over a medium saucepan of barely simmering water, stir until melted and smooth. Transfer to a small bowl, and let cool slightly.
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10
Take the cupcakes out of the freezer. Grab each cupcake with its bottom, dip cupcake in the chocolate to coat the frosting, let excess chocolate drip off. Place on a serving plate and decorate with sprinkles.
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11
Let cupcakes stand at room temperature for 5 minutes to harden the chocolate coating.
