Begin by preheating your oven to 180°C. Also, prepare a muffin tin by lining it with cupcake liners.
In a mixing bowl, sieve together the flour, cocoa powder, baking powder, baking soda, and salt.
In another bowl, whisk together the eggs and sugar until they are well combined and slightly pale.
Add the vegetable oil, milk, and vanilla extract into the egg mixture. Stir until the mixture becomes smooth.
Gradually add the dry ingredients to the wet ingredients, mixing until they are just combined. Be cautious not to overmix.
Gently fold in the chocolate chips.
Divide the batter evenly among the cupcake liners, filling each one to about 2/3 full.
Place the cupcakes in the preheated oven and bake for approximately 18-20 minutes or until a toothpick inserted into the centre emerges clean.
Once baked, take the cupcakes out of the oven and allow them to cool in the tin for a few minutes before transferring them to a wire rack to cool completely.
For the frosting, beat the softened butter until it becomes creamy and smooth.
Gradually add the powdered sugar and cocoa powder, mixing until they are thoroughly combined.
Add the milk and vanilla extract, and continue to beat until the frosting becomes light and fluffy.
Once the cupcakes have completely cooled, pipe or spread the frosting onto the cupcakes.
Optionally, you can garnish them with extra chocolate chips, sprinkles, or any other desired toppings.
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