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1
Preheat the oven to 350.
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2
Grease 24 muffin cups - or line them with papers and don't grease them.
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3
Combine the boiling water and the cocoa in a bowl. Stir until no lumps remain. Set aside.
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4
Combine all of the remaining dry ingredients in a bowl. Sift and set aside.
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5
Combine all of the remaining wet ingredients. Add these to the cocoa mixture. Stir together.
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6
Place the dry ingredients in a mixing bowl. Add the wet ingredients. Beat on low speed about 3 min. scraping the bowl as needed. The batter will be very liquid-y.
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7
Divide the batter among 24 cups, filling each about 2/3 full.
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8
Bake, rotating pans if necessary, until a cake tester comes out clean, about 20-25 min.
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9
Transfer pans to a wire rack to cool, and remove the cupcakes from the pan as soon as they are not too hot to touch. Cool completely.
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10
(these can be made up to 3 days ahead and refrigerated if they are well wrapped).
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11
**Note: if you are using Dutch-process cocoa (that is, cocoa treated with alkali) use the full amount of baking soda. If you are using natural cocoa, reduce the baking soda to 2t.**
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12
This can also be made two 8 inch pans - although it will take about 40 min. to bake.