Using a sauce pan, high heat boil the water and then add the cocoa powder stirring quickly remove from heat. Pour into a med. sized bowl and let cool for 20 minutes in the refrigerator.
Whisk flour, baking powder, and salt in a bowl place to the the side
Using a large bowl mix the butter and sugar until well mixed, add 1 egg at a time.
Add the vanilla and mix again
Slowly add the flour mix and mix until well combined
Begin to slowly add the chocolate stirring as your pour. Stir lightly for 1 minute.
Fill each cupcake liner only ¾ of the ways full
Bake for 18-20 minutes
Insert a toothpick in the middle of the cupcake if it comes out clean it is done
Let cool for 30 minutes before icing
FROSTING
Place bowl of an electric mixer in the freezer for 10 minutes prior.
Add the confectioners’ sugar, Nutella, butter, vanilla in the bowl of an electric mixer.
Using a paddle attachment, mix on medium speed.
Add the heavy cream and beat on high speed for about 1 minute.