Preheat your oven to 350 degrees and line a tray and a half with cupcake liners. Set aside.
In a large bowl, add the flour, cocoa powder(s), sugar, baking soda, baking powder, and salt and mix together with a wire whisk.
Add in the eggs, oil, vanilla, and milk and mix until combined.
Add the hot water (just hot water from the tap, but let it get hot) and mix until smooth. It will look runny, but that's ok.
Add in the baking chips and stir.
Use a cookie scoop to fill cupcake liners about 3/4 full. The batter is thin and the baking chips are heavy, so try to distribute some chips into each cupcake.
Bake for 15-17 minutes or until a toothpick (that hasn't been inserted into a chocolate chip) comes out clean. Remove from the oven and let cool on a wire rack. After about 15 minutes, I moved mine to the fridge to really cool down so I could start the heart cut-outs.
Once fully cooled, use the cookie cutter to cut out a heart shape from each cupcake.
Once you're done making the cut-outs, make the ganache. Add 1/2 cup of baking chips to a microwave safe measuring cup with 2 Tablespoons of heavy cream. Mix it up. Put in the microwave for 30 seconds on high, then remove and stir. That's all mine took to get smooth and creamy. Isn't melted chocolate pretty?
Next, I used a mini spatula to add a dollop of ganache to each heart cut-out. Smoothing it out as I went. Then, go back and add some sprinkles.
That's it! Let them set up a bit then enjoy!