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.
1 ½ cups all purpose flour, ⅔ cup cocoa powder, 1 ⅓ cups granulated white sugar, 1 teaspoon baking soda, ½ teaspoon baking powder, ½ teaspoon salt
Add in the eggs, oil, vanilla, and milk and mix until combined.
2 large eggs, 1 teaspoon vanilla extract, ⅔ cup milk, ⅓ cup vegetable oil
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.
⅔ cup hot water
Add in the baking chips and stir.
1/2 cup Ghirardelli baking chips
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.
2 Tablespoons heavy cream
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?
½ cup chocolate chips
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.
sprinkles of your choice
That's it! Let them set up a bit then enjoy!
Notes
Cupcake recipe adapted from BakerellaThis is enough ganache to fill 12 cupcakes - depending on how deep you make your heart cut-out.