In a small bowl, beat the cream cheese, sugar, egg and salt until smooth. Stir in chips; set aside. , For cupcakes, in a large bowl, beat the sugar, water, oil, egg, vinegar and vanilla until well blended. Combine the flour, cocoa, baking soda and salt; gradually beat into egg mixture until blended. , Fill 24 paper-lined muffin cups half full with chocolate batter. Drop a heaping tablespoonful of cheese mixture in center of batter of each cupcake. Sprinkle with sugar and chopped almonds if desired. , Bake at 350° for 18-20 minutes or until a toothpick inserted in the cake portion comes out clean. Cool in pans for 10 minutes before removing to racks to cool completely. Refrigerate leftovers.