Pre-heat your oven to 325°F.
Place cupcake liners into a muffin tin. This recipe makes enough for 12 regular sized cupcakes.
In a large bowl, sift together flour, sugar, cocoa powder, baking powder, baking soda, salt and espresso powder. Mix well to combine.
Add the milk, vegetable oil, egg and vanilla to your dry ingredients and mix together on medium speed until combined.
Adjust speed to low, and slowly add the boiling water. Beat on high speed for about 1 minute. Scrape down the sides and bottom of the bowl half way through.
Distribute the cake batter evenly across 12 muffin tin cups. They should be about 1/2-3/4 full when you're done.
Bake for about 20 minutes, or until a toothpick comes out clean when poked into the centre of a cupcake.
Allow to cool completely before frosting or decorating.