01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with paper liners.
02 - In a medium bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt until evenly combined.
03 - In a large mixing bowl, beat the softened butter and granulated sugar with an electric mixer until pale, light, and fluffy. Add the eggs one at a time, mixing thoroughly after each addition, then stir in the vanilla extract.
04 - Add the sifted dry ingredients to the butter mixture in three additions, alternating with the whole milk. Mix just until incorporated after each addition. Stir in the hot water until the batter is smooth and fluid.
05 - Divide the batter evenly among the prepared liners, filling each about two-thirds full. Bake for 18 to 20 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
06 - Beat the softened butter and powdered sugar together until light and fluffy. Add the marshmallow creme and vanilla extract, then mix until the filling is smooth and creamy.
07 - Transfer the marshmallow filling to a piping bag fitted with a small round tip. Insert the tip into the center of each cooled cupcake and pipe approximately 1 tablespoon of filling inside. Reserve a small amount of filling for topping if desired.
08 - Heat the heavy cream in a small saucepan until steaming but not boiling. Pour the hot cream over the chopped semi-sweet chocolate and let sit for 2 minutes. Stir gently from the center outward until the ganache is glossy and smooth. Allow to cool for 5 minutes until slightly thickened.
09 - Dip the top of each filled cupcake into the ganache, allowing the excess to drip off. Place on a wire rack and let the ganache set for 10 minutes.
10 - Stir together the powdered sugar and milk to form a thick but pipeable icing. Transfer to a small piping bag or zip-top bag with a tiny corner snipped. Pipe the classic squiggly swirl across the top of each glazed cupcake. Allow the icing to set before serving.