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Cupcakes:
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Preheat oven to 350 F.
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Line a cupcake pan with cupcake liners or lightly mist with cooking spray.
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In a bowl combine flour, sugar, cocoa, baking powder, baking soda, and salt.
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Whisk to combine.
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In a separate bowl, with an electric mixer combine milk, oil, eggs, and vanilla.
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Add to flour mixture until well combined.
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Reduce speed and carefully add boiling water
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Beat on high speed for another 1 minute.
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Using a cookie scoop or large spoon, measure approximately 1/4 cup of batter into cupcake liners and bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.
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Remove from the oven and allow to cool for 2 minutes before transferring to a cooling rack and another 30 minutes before frosting.