0.5 cup (4 oz) marscarpone cheese (room temperature)
2 tbsp unsweetened cocoa powder
Preheat oven to 350 degrees. Pour cake batter into a prepared muffin tin so that each tin is about 2/3rds full. Bake as directed on the package (approx. 20-25 minutes).
Once cupcakes are baked and cooled, use a chopstick, straw, or other instrument to poke 6-8 holes into the cupcake.
Pour condensed milk into a small saucepan over medium heat. Sprinkle in espresso powder and whisk continuously until espresso powder is completely dissolved. Immediately spoon mixture over the cupcakes and let soak into the cake.
In a medium bowl, pour in whipping cream and add the sugar. Whip using an electric beater on high until stiff peaks form, about 5 minutes. Add the marscarpone cheese to the bowl and whisk until completely combined.
Pipe or spread frosting on top of the cupcakes. Dust the cocoa powder over top using a small mesh sieve.