Line muffin tin with paper liners. Heat oven to 350*F.

In a large mixing bowl, stir together sugar, flour, cocoa, baking powder, baking soda and salt.

Add eggs, milk, oil and vanilla. Beat on medium speed for one minute.

Stir in boiling water (the batter will be thin, don’t worry, this is right).

Fill liners 2/3 full with batter. (I usually put the batter into a large measuring cup with a pour spout, and then pour the batter into the liners.)

Bake cupcakes for approximately 18-22 minutes.

Cool completely on wire rack before frosting.

Place butter in a large mixing bowl and beat until smooth. Add cream cheese and blend until fully combined and smooth, about 30 seconds.

Add vanilla extract and powdered sugar and blend on low speed until combined. Increase to medium speed and beat until it begins to get fluffy.

Slowly add the heavy cream, a little bit at a time until desired consistency is met. (Don't add too much if you want the frosting to stay in place when piped on cupcakes.)

Beat until fluffy, about 1 minute.

Use at once or keep refrigerated. (This frosting will keep well in the refrigerator for several days, but you may need to re-beat it for the best texture.)

Bake Chocolate cupcakes in standard sized paper liners.

Once the cupcakes are baked and cooled, remove paper liner, and cut cupcakes in half (horizontally).

Prepare a batch of frosting and color the frosting as desired (in this case, orange). Fill a piping bag fitted with a large tip (I used a Wilton 1M) 2/3 full with icing. You could also simply fill (2/3 full) a large ziplock type bag, and cut off one corner.

Layer the cupcakes and frosting in clean jars, starting with a cupcake half, then frosting, until there are three layers of cupcake, and three layers of frosting.

Top with sprinkles if desired. Serve jars open, or top with lid.