Preheat oven to 350°F (180°C). Line a 12-cup pan with cupcake paper cups. Set aside.

Sift the flour, cocoa powder, baking powder, baking soda and salt into a medium bowl. Set aside.

Using stand mixer fitted with whisk attachment or a hand mixer, beat the eggs with sugar and oil until lightened in color, about 3 minutes. Add the vanilla extract.

On low speed, add the flour mixture, alternating with the milk until the batter becomes smooth, about 2 minutes. Fold in the chocolate chips.

Fill each paper cup with the batter, about 90% filled. Bake the cupcakes for 20–25 minutes or until a cake tester comes out clean.

Remove the cupcakes from the pan and let cool completely on a wire rack. Prepare the Ganache.

Use a spatula or a piping bag to spread the ganache over the top of the cupcakes. Top the ganache with sprinkles, if you like.

In a medium saucepan, heat the heavy whipping cream and butter over low heat until well combined and little bubbles form on the side.

Remove the saucepan from heat and add the chocolate chips. Let sit for 30 seconds and then whisk until smooth. Stir in the vanilla extract. Cool completely.