01 - Preheat the oven to 350°F. Line a 12-cup muffin tin with paper liners and set aside.
02 - In a large 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. Beat until just combined, then pour in the hot water and stir until the batter is smooth. The batter will be quite thin—this is normal.
04 - Divide the batter evenly among the prepared liners, filling each cup about two-thirds full.
05 - Bake for 18 to 20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Transfer to a wire rack and let the cupcakes cool completely before filling and glazing.
06 - Using an electric mixer, beat the softened unsalted butter on medium speed until light and creamy. Add the powdered sugar and beat for 1 minute. Blend in the marshmallow creme and vanilla extract, beating until the filling is fluffy and smooth. If the consistency is too stiff, add milk one teaspoon at a time until it reaches a pipeable texture.
07 - Once the cupcakes have cooled completely, use a small paring knife or cupcake corer to remove a small portion from the center of each cupcake, reserving the removed tops. Transfer the cream filling to a piping bag and pipe it into the hollowed centers. Replace the reserved tops over the filling.
08 - In a small saucepan, heat the heavy cream over medium heat until it begins to steam (do not let it boil). Pour the hot cream over the semi-sweet chocolate chips in a heatproof bowl and let stand for 2 minutes. Stir gently until a smooth, glossy ganache forms.
09 - Spoon the ganache over the tops of the cooled cupcakes or dip each cupcake top-side-down into the ganache. Allow the glaze to set at room temperature.
10 - In a small bowl, stir together the powdered sugar and milk until a smooth, pipeable icing forms, adding more milk drop by drop if needed. Transfer to a piping bag fitted with a fine round tip or a zip-top bag with a tiny corner snipped off. Pipe the signature white swirl across the top of each glazed cupcake.
11 - Serve the cupcakes at room temperature for the best texture and flavor. Store leftovers in an airtight container in the refrigerator for up to 3 days; allow them to come to room temperature before serving.