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Heat oven to 350 degrees Fahrenheit. In a medium mixing bowl, whisk together flour, cocoa powder, baking powder and salt until combined. Set aside.
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Add butter to a large bowl and beat until softened with a hand mixer. (You can also use a stand mixer fitted with paddle attachment.) Add sugar and beat again until it resembles coarse sand. Add eggs one at a time, beating after each addition until smooth. Add the coffee and vanilla and beat carefully (mixture will be very runny).
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Add half the flour mixture to the butter, sugar and egg mixture and beat just until smooth. Add the milk and beat again. Add the remaining flour mixture and beat until smooth.
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I used freestanding cupcake liners for my cupcakes, but you can also use regular cupcake liners in a cupcake pan. Scoop batter into cupcake liners. I like to use a cupcake scoop (linked above) to help keep this process as mess-free as possible! Bake in oven until a toothpick inserted into the middle comes out clean, about 24-26 minutes for freestanding cupcake liners.
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While the cupcakes are baking, prepare the hazelnut dust. Toast the hazelnuts in a dry pain over medium heat, shaking occasionally, for about 6-8 minutes until toasted. Remove from pan to a clean kitchen towel. Fold the kitchen towel over on the hazelnuts and rub gently to remove most of the skins. Some of them will still have some skin on them - that is okay! Transfer the hazelnuts to a food processor and add sugar and salt. Pulse until it resembles a coarse dust consistency.
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While the cupcakes are cooling, prepare the marshmallow creme topping. I used this recipe from Sally's Baking Addiction (https://sallysbakingaddiction.com/homemade-marshmallow-creme/). Why mess with perfect?!
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Allow cupcakes to cool to room temperature before frosting. You can optionally use a torch to toast the tops of the marshmallow frosting. Sprinkle with hazelnut dust and serve!