Preheat oven to 350 degrees and fill cupcake pan with liners.
In a large bowl stir together sugar, flour, cocoa, baking powder, baking soda, and salt. Add eggs, milk, oil, and vanilla and mix for 2 minutes. Slowly stir in boiling water.
Pour into cupcake pan 2/3 full with batter.
Bake for 22-24 minutes; cool completely.
For the ganache:
Heat heavy whipping cream until boiling.
Pour heavy cream over a bowl of chocolate and allow to sit for 5-10 minutes.
Once the chocolate is melted whisk the heavy cream and chocolate together until you get a smooth consistency.
Dip or spoon ganache onto the cupcakes and top with mini chocolate chips. I like to place my cupcakes in the refrigerator for 10-15 minutes to allow the ganache to set.