Creating these Chocolate Cupcakes is straightforward if you follow these simple steps:

1. Preheat your oven to 350°F (175°C) and line a 12-cup muffin pan with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In another bowl, whisk the egg, milk, vegetable oil, and vanilla extract until well combined.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until just combined.
5. Add Boiling Water: Carefully stir in the boiling water until the batter is smooth. This will help create a moist cupcake.
6. Fold in Chocolate Chips: If you’re using chocolate chips, gently fold them into the batter.
7. Fill Cupcake Liners: Pour the batter into the prepared muffin pan, filling each cup about 2/3 full.
8. Bake: Place in the preheated oven and bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean.
9. Cool: Remove from the oven and let them cool in the pan for about 5 minutes, then transfer to a wire rack to cool completely.
10. Frost (Optional): Once cooled, you can frost with your favorite chocolate frosting or enjoy plain.

These steps will guide you in creating these delectable chocolate cupcakes effortlessly.