Preheat oven to 350°F (180°C). Line a muffin tin with paper liners.
In a medium bowl, whisk together the flour, baking powder, and salt.
In a separate bowl, cream together the softened butter and granulated sugar until light and fluffy.
Dissolve the instant coffee in the hot water and let it cool slightly.
Add the eggs one at a time to the butter mixture, then stir in the vanilla extract and the cooled coffee mixture.
Gradually add the dry ingredients to the wet ingredients, alternating with the milk.
Mix until just combined. Fill the muffin liners about three-quarters full.
Bake for 18-20 minutes, or until golden brown and a toothpick inserted into the center comes out clean.
Let the cupcakes cool completely on a wire rack before frosting.
For the frosting, whip the heavy cream until stiff peaks form. Add the mascarpone cheese, powdered sugar, and a splash of coffee, and continue to whip until a smooth, creamy frosting forms.
Pipe the frosting onto the cupcakes using a piping bag, and dust with cocoa powder for decoration.
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