Preheat the oven to 350 degrees. Line two standard muffin pans with paper or foil liners. In a large bowl, whisk together the flour, sugar, cocoa powder, baking soda and salt. Make a well in the center.

Add the water, oil, vinegar and vanilla, then stir everything together just until incorporated.

Using an ice cream scoop, pour the batter into the prepared muffin cups about ⅓ of the way full.

In a medium bowl, beat the cream cheese, egg, granulated sugar and vanilla until light and fluffy. Stir in the chocolate chips.

Dollop about 1 1/2 tablespoons of the cheesecake filling in the center of each cupcake.

Bake at 350 degrees for 15-18 minutes, or until the filling appears set and the cupcakes spring back when pressed gently with your fingers, rotating the pans halfway during the baking time. Cool for 10 minutes in the pan, then remove and cool completely on a wire rack.

Place the butter and powdered sugar in a medium bowl and beat together on low until incorporated. Increase the speed to medium high and beat until light and fluffy, about 2 minutes.

Add the cocoa powder, 2 tablespoons of heavy cream, vanilla and flaky sea salt and beat on medium high until incorporated. Add the remaining 1 tablespoon of cream if you'd like a creamier texture. Pipe or spread the frosting onto the cooled cupcakes and top with sprinkles if desired. Enjoy!