Prepare 24 muffin tins by lining them with paper liners. Spray insides of liners with cooking spray. Preheat oven to 350° F.
Place flour, sugar, cocoa powder, baking soda and salt in a large mixing bowl. Blend with a wire whisk.
Stir in water, oil, cider vinegar and vanilla and blend until smooth. Mix in chocolate chips.
Fill cupcake liners about 1/3 full with cake batter. Using a large soup spoon, distribute the cream cheese filling (recipe below) evenly over the cake batter in each cupcake liner.
Bake for 15-18 minutes, or until the cake is done and the cream cheese has sunk into the cupcakes. Remove from oven and cool completely before frosting. Frosting recipe is below.
Using a pastry bag with a #824 open star tip and the complementary coupler, pipe the frosting into a beautiful swirl on the top of each cupcake. If you don’t have the pastry bag and tip, simply spread the frosting on top of each cupcake with a cake spatula or butter knife.
Refrigerate cupcakes in an airtight container until ready to serve. Allow to come to room temp for about 15 mintues before serving.