Preheat the oven to 350°F (177°C). Line a 24-cup mini muffin pan with mini cupcake liners. Set aside.

Add the sugar, buttermilk, neutral oil, eggs, and vanilla extract to a large mixing bowl. Whisk until smooth.

Then, add the all-purpose flour, sifted cocoa powder, baking soda, and salt. Whisk just until the batter comes together and there are no more streaks of flour.

Using a #60 scoop, fill the mini cupcake liners until they're about 3/4 of the way full. Bake for 11-12 minutes, until an inserted toothpick has just a few moist crumbs on it. Let the cupcakes sit in the pan for about 5 minutes and then transfer them to a wire rack to cool completely. Repeat the above steps with the remaining batter.

Pour the heavy whipping cream into a small saucepan. Bring the mixture to a gentle simmer, stirring often. Don't let it come to a boil!

Meanwhile, add the semi-sweet baking wafers or chopped chocolate bar to a medium mixing bowl. Once the heavy cream is hot, pour it over the chocolate and let it sit for about 5 minutes. Then, stir the ganache until it's very smooth.

Let the ganache cool until it's thick, about the consistency of canned frosting. If it's not thickening, pop it in the fridge for a few minutes but don't let it harden.

Once the ganache is thick and cooled, use a stand mixer or hand mixer with a whip attachment to whip the ganache into stiff peaks. It should take about 1-2 minutes. Add the vanilla extract and salt and mix just until combined.

Once the cupcakes are cool, fit a piping bag with your favorite tip. Spoon the frosting into the piping bag.

Pipe the whipped ganache frosting on the cupcakes. Store the cupcakes in an airtight container or serve immediately. Enjoy!