In a large bowl combine cocoa, sugar, flour, baking powder, baking soda, and salt.
Add oil, milk, egg, and vanilla.
Beat on medium and add boiling water.
Divide into the muffin tins on top of the crusts.
Bake 20-25 minutes.
Cool completely.
Use a small knife and cut a small piece out of the top center of each cupcake making room for the marshmallow.
Use a piping bag and fill the center with the cream.
Place the little piece of cupcake back on top to cover most of the marshmallow.