Preheat the oven to 350°F (177°C). Line a cupcake pan with 6 paper liners. Then, add the flour, cocoa powder, baking powder, baking soda, salt, and espresso powder to a small mixing bowl. Whisk and set aside.

Combine the neutral oil, granulated sugar, brown sugar, egg, vanilla extract, and buttermilk or whole milk in a medium mixing bowl. Whisk until smooth, 1-2 minutes.

Then, sift the dry ingredients into the wet ingredients. Whisk until the batter is about 75% mixed.

Add the boiling water to the batter. Mix just until the batter is combined and there are no more streaks of flour or cocoa powder.

Using a cupcake scoop, divide the batter between the 6 paper liners. They will be about ¾ of the way full. Bake the cupcakes for 17-20 minutes, just until an inserted toothpick has a few moist crumbs.

Let the cupcakes cool in the pan for 5 minutes. Then, transfer them to a wire rack to cool completely. Frost with small batch chocolate buttercream or whipped chocolate ganache and enjoy!