Make the cupcakes:

• • Preheat your oven to 350°F. Line a 12-cup muffin tin with paper liners.
  • In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
  • Add eggs, milk, oil, and vanilla. Mix until smooth. Gradually whisk in the boiling water.
  • Pour the batter evenly into the liners, filling each about ¾ full.
  • Bake for 18–20 minutes, or until a toothpick inserted into the center comes out clean. Cool completely.

Prepare the frosting:

• • In a heatproof bowl, combine egg whites, sugar, and cream of tartar. Place over a pot of simmering water (don’t let the bottom touch the water).
  • Whisk constantly until the sugar dissolves and the mixture reaches 160°F.
  • Transfer to a stand mixer. Beat on high speed until stiff, glossy peaks form (about 6–8 minutes). Add vanilla and mix briefly.

Frost the cupcakes:

• • Spoon the frosting into a piping bag fitted with a large round tip. Pipe tall swirls onto the cooled cupcakes. Place in the freezer for 15 minutes to firm up.

Make the chocolate shell:

• • Melt chocolate chips and coconut oil together in a microwave-safe bowl in 30-second intervals, stirring in between, until smooth. Let cool slightly.

Dip the cupcakes:

• • Holding each cupcake by the base, carefully dip the frosting into the melted chocolate, ensuring full coverage. Let excess chocolate drip off. Place on a baking sheet to set.