Preheat oven to 350°F (180°C).

1. In a medium bowl, sift together flour, cocoa powder, baking soda, baking powder and salt.

2. In a large bowl, using electric mixer, beat eggs, sugar, oil and vanilla until creamy. Add flour mixture, beating just until combined. Beat in coffee until smooth. Do not overbeat.

3. Fill 18 prepared muffin cups with batter. Bake in preheated oven for 22 to 24 minutes, until cupcakes are just firm to the touch and a tester inserted into center of cupcake comes out clean. Let cool in pans on racks for 10 minutes. Remove from pans and let cool completely on racks. If baked with paper liners, remove liners.

4. Filling: In a microwave-safe dish, combine chocolate chips and coffee. Microwave on High for 2 ½ minutes, stirring every 30 seconds, until chocolate is shiny and almost melted. Stir until smooth. Remove from microwave and stir until chocolate is melted and smooth. Let cool slightly.

5. In a large bowl, using electric mixer, whip cream and confectioner’s sugar until almost stiff peaks. Add melted chocolate mixture, beating just until incorporated. Finish mixing by hand with a rubber spatula.

6. Using a sharp paring knife, gently cut a ¾-inch (2 cm) cone from the bottom of each cupcake and trim point off cone. Using a small spoon, fill each hole with chocolate cream filling and replace reserved cones. Place on prepared baking sheet and refrigerate while preparing glaze.

7. Glaze: In a microwave-safe bowl, microwave cream on High until it starts to simmer, about 40 seconds. Add chocolate chips and whisk until melted and shiny. Stir until smooth. Set aside to cool for 10 minutes. Dip tops of each filled cupcake in chocolate glaze. Place dipped cupcakes on prepared baking sheet and refrigerate until ready to serve.