Preheat oven to 350°F (180°C) and line a muffin tin with paper liners.
In a bowl, whisk together the flour, baking powder, salt, and cocoa powder.
In another bowl, cream together the softened butter and sugar until light and fluffy. Add the eggs, one at a time, then stir in the vanilla extract.
Gradually add the dry ingredients to the wet ingredients, alternating with the milk, mixing until just combined. Do not overmix.
Fold in the chopped dark chocolate, then fill the muffin liners about ¾ full with batter.
Bake the cupcakes for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
While the cupcakes are baking, prepare the truffle frosting: Heat the heavy cream in a saucepan over medium heat. Remove from heat and stir in the chopped dark chocolate until smooth.
Let the truffle frosting cool until thickened, then whip in the powdered sugar and cream cheese until light and fluffy.
Let the cupcakes cool completely, then frost with the truffle frosting and dust with cocoa powder or garnish with chocolate shavings.
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