For the Cupcake

Preheat oven to 350 degrees F (175 degrees C).
 In medium bowl, pour boiling water over cocoa, and whisk until smooth.
Let mixture cool.
Sift together flour, baking soda, baking powder and salt; set aside.
In a large bowl, cream butter and sugar together until light and fluffy.
Beat in eggs one at time, then stir in vanilla.
Add the flour mixture alternately with the cocoa mixture.
Bake in the oven for about 12-15 minutes, or till a pick inserted in the center comes out clean.
Let cool thoroughly.

For the Filling

Add butter and marshmallow creme in a mixing bow and beat with mixer on medium speed till really soft and airy.
Cut back the speed to low and slowly add the powdered sugar.
After it’s all been combined, increase the speed to medium-high and beat for one to two minutes more, or till very light and airy.
Fill a Piping Bag using a large tip.

For the Chocolate Glaze

Heat cream until it comes to a simmer.
Put Chocolate Chips in a bowl.
Pour cream over chocolate chips.
Let sit for a couple of minutes until the chocolate chips start to melt.
Gently whisk until a smooth shiny ganache forms, let stand 5 – 10 minutes until it thickens.

Construction

After the cupcakes have cooled, there are a couple of  methods to fill them. 
You can just pipe the filling into the cupcake using a large tip on the piping bag. 
You can use a Melon Baller to carve out some of the cake fill it and replace the cake.
Using your preferred method fill the cupcakes.
Then dip the cupcakes in the ganache.
Allow the ganache to harden completely. 
You may want to put them in the refrigerator to speed it along a little.
After the ganache has hardened using the handwriting tip on the piping bag pipe on the swirls.