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Add the sugar, flour, cocoa powder, baking powder, baking soda, and salt to a mixing bowl and whisk until combined.
Pour the milk and oil into the mixing bowl and mix at a low speed until thoroughly combined.
Add the egg, and mix on low for an additional 2 minutes.
Add the vanilla and mix on low for 1 more minute.
Add the boiling water. Pulse the mixer until the water starts to incorporate with the batter. and then mix on low for two more minutes. Use a spoon or spatula to scrape the bottom of the bowl frequently to make sure that the water gets completely mixed together with the thicker batter that is on the bottom of the bowl. The batter should be thin.
Place the cupcake liners in a muffin or cupcake pan.
We use a medium-sized ice cream scooper to fill our cupcake liners but a spoon will work if you don't have one. Fill the cupcake liners 3/4 full. If you fill them to the top, the cupcakes will rise up over the edge of the cupcake liner as the bake.
Bake the cupcakes in an oven pre-heated to 350 degrees for 17-18 minutes.