Preheat your oven to 350F. Line cupcake/muffin pan with paper liners. Set aside.
In large mixing bowl, combine flour, sugar, espresso powder, salt, baking soda and baking powder. Sift cocoa powder into flour mixture
To the flour mixture, directly add egg, vegetable oil, vanilla, and milk. Mix until well incorporated and mixture is a thick, glossy, dark brown paste.
Add boiling water to the mixture. (slowly)
Gently stir until the mixture transitions from a paste consistency to a thin liquid consistency.
Pour approximately ¼c of batter into each cupcake liner.
Bake cupcakes for ~22-25 minutes or until a toothpick inserted in the centre comes out clean.
Remove from the oven and allow to cool for 5 minutes in the cupcake/muffin pans and then transfer to a cooling rack to cool completely.
Once completely cooled, it's time to frost and decorate! I recommend my using my Cream Cheese Frosting (https://themindfulmeringue.com/?p=2672)
Frost and decorate cooled cupcakes however you like!