01 - Preheat oven to 350°F. Line a 12-cup muffin tin with paper liners.
02 - In a mixing bowl, whisk together the all-purpose flour, unsweetened cocoa powder, granulated sugar, baking soda, baking powder, and salt until evenly distributed.
03 - Add the room-temperature buttermilk, vegetable oil, eggs, and vanilla extract to the dry mixture. Mix until just combined, then pour in the hot water and stir until the batter is smooth. The batter will be thin.
04 - Divide the batter evenly among the prepared liners, filling each about two-thirds full.
05 - Bake for 18–20 minutes, or until a toothpick inserted into the center comes out clean. Transfer to a wire rack and cool completely.
06 - Beat the softened unsalted butter with an electric mixer until light and creamy. Add the powdered sugar and beat for 1 minute. Mix in the marshmallow creme and vanilla extract, beating until fluffy. If the filling is too stiff, add milk one teaspoon at a time until it reaches a pipeable consistency.
07 - Using a small knife or cupcake corer, remove a small portion from the center of each cooled cupcake. Fill each cavity with the cream filling using a piping bag. Replace the removed tops if desired.
08 - Heat the heavy cream in a small saucepan until steaming but not boiling. Pour over the semi-sweet chocolate chips and let sit for 2 minutes, then stir until smooth and glossy.
09 - Spoon the ganache over each cupcake or dip the tops directly to coat. Set aside and allow the ganache to set.
10 - Stir together the powdered sugar and milk until smooth but still pipeable. Transfer to a piping bag fitted with a fine tip or a zip-top bag with a tiny corner snipped off. Pipe a signature swirl across the top of each cupcake.
11 - Serve at room temperature. Cupcakes can be stored in the refrigerator for up to 3 days; allow them to come to room temperature before serving for the best texture and flavor.