01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with paper liners.
02 - In a medium bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
03 - In a large mixing bowl, beat the softened butter and granulated sugar with an electric mixer on medium speed until pale, light, and fluffy, about 3 minutes.
04 - Add the eggs one at a time, beating well after each addition until fully incorporated. Stir in the vanilla extract.
05 - Add the sifted flour mixture in three additions, alternating with the whole milk in two additions, beginning and ending with the flour. Mix on low speed just until combined. Stir in the hot water and mix until the batter is smooth.
06 - Divide the batter evenly among the prepared liners, filling each about two-thirds full. Bake for 18 to 20 minutes, or until a toothpick inserted into the center comes out clean. Transfer to a wire rack and cool completely.
07 - In a medium bowl, beat the softened butter and powdered sugar with an electric mixer until light and fluffy. Add the marshmallow creme and vanilla extract, then mix on medium speed until smooth and creamy.
08 - Transfer the marshmallow filling to a piping bag fitted with a small round tip. Insert the tip into the center of each cooled cupcake and gently squeeze to pipe about 1 tablespoon of filling inside. Reserve a small amount of filling if desired for decorating.
09 - In a small saucepan, heat the heavy cream over medium heat until it begins to steam (do not boil). Pour the hot cream over the chopped semi-sweet chocolate in a heatproof bowl. Let stand for 2 minutes, then stir gently until the ganache is glossy and completely smooth. Allow to cool for 5 minutes.
10 - Dip the top of each filled cupcake into the ganache, allowing excess to drip off. Place on a wire rack and let the ganache set for about 10 minutes.
11 - In a small bowl, stir together the powdered sugar and milk until a thick but pipeable icing forms. Transfer to a small piping bag or zip-top bag with a tiny corner snipped off. Pipe the signature squiggly swirl across the top of each cupcake. Allow the icing to set before serving.