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For the cupcakes: Preheat the oven to 350 degrees F. Line 2 muffin pans with 24 cupcake liners.
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Sift together the flour, baking powder, baking soda, and salt in a medium bowl.
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Whisk the hazelnut liquor and cocoa powder together until combined.
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In the bowl of a stand mixer with a paddle attachment, cream the butter and sugars together on medium-high speed until light and fluffy, 2 to 3 minutes.
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Add the eggs, 1 at a time, until each has been incorporated.
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Add the buttermilk and vanilla extract and mix until fully combined.
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Turn the mixer to low, and add the flour and cocoa mixture, alternating between the 2, beginning and ending with the flour.
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Mix until just combined and no streaks remain.
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Set aside while you prepare the filling.
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For the filling: In the bowl of a food processor, grind the hazelnuts until they reach a very fine sand consistency.
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Add the hazelnut spread and process until the mixture begins to clump.
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Add the hazelnut liquor 1 tablespoon at a time, or until the mixture is able to ball easily in your hand.
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With your hands, form the paste into balls about the size of a very large cherry.
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Roll the balls lightly in the flour to absorb any excess liquid.
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To assemble: Fill the cupcake liners about 1/4 of the way full with the cupcake batter.
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Place 1 ball of filling in each liner, and then cover the filling with the remaining batter so each cupcake is about 3/4 of the way full.
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Bake until a toothpick inserted into the center comes out clean, 20 minutes.
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Cool the cupcakes completely.
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Dip each cupcake top into the Chocolate Ganache, forming an even layer, and allow to cool.
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In a heat-proof bowl, microwave the heavy cream on high for 1 to 2 minutes.
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The cream should be very hot to the touch.
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While the cream is being heated, place the chocolate chips and espresso powder in a medium heat-proof bowl.
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Once the cream is ready, pour it on top of the chocolate chips and whisk until the chocolate is completely melted and the mixture has thickened.
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Whisk in the vegetable oil for extra shine.
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Cook's Note: If mixture begins to harden or if the cream is not hot enough, place the bowl over a pot of simmering water.