Step 1

Beat cream cheese, egg, and sugar in a bowl until fluffy.

Step 2

Mix in chocolate chips and set aside.

Step 3

Combine flour, sugar, cocoa, baking soda, and salt. Mix in water, oil, and vinegar in small portions.

Step 4

Fill muffin cups half full with batter. Top each cupcake with about 1 tablespoon of the cream cheese mixture.

Step 5

Bake at 350°F for about 25 minutes, or until a toothpick comes out clean. Cool for about 5 minutes before removing from the cupcake pan and placing on wire rack.

Step 6

Whip cream cheese together with butter, vanilla extract, and confectioner's sugar until fluffy.

Step 7

Fill the piping bag with cream and decorate as you wish.