Set oven to 300°F and ready a cupcake pan with liners.
Combine and mix the flour, cocoa powder, salt and baking soda in a big bowl, then set aside.
Mix egg, milk, oil, sugar and vanilla in a separate bowl.
Mix wet ingredients into dry ones till fully combined.
Add water and mix well till batter is thin.
Fill cupcake liners more than halfway and bake for 18-23 mins, till a toothpick comes out with a few wet crumbs.
Cool for 2 mins, then move to a wire rack to fully cool.
Beat ¼ cup butter till smooth, add half of powdered sugar, mix till smooth.
Add remaining sugar and mix till smooth.
Blend in marshmallow creme.
Cut cupcake centers using a cupcake corer or small spoon
Add the marshmallow cream to a piping bag and add about a tablespoon of filling to the cupcake center then replace top part.
Add chocolate chips and heavy whipping cream to a bowl, microwave for 30 seconds, then let sit for 1 minute before mixing into the ganache.
Dip the top of the cupcakes into the ganache once, let drip then dip and drip for a second time to coat the top of the cupcake. Let the cupcake sit to allow the ganache to firm.
Beat 2 tablespoons butter till smooth, add powdered sugar. Mix till lumpy.
Add milk and vanilla, mix till smooth and firm.
Add the frosting to a piping bag with a small hole.
Pipe icing loops on top of cupcakes, refrigerate before serving. Practice piping loops onto an extra cupcake or onto a flat surface.