Creating Chocolate Caramel Cupcakes is a straightforward process. Follow these steps to make your delicious treats:

1. Preheat your oven to 350°F (175°C). Line a cupcake tin with cupcake liners.
2. Mix Dry Ingredients: In a large mixing bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt until well combined.
3. Add Wet Ingredients: Add the egg, milk, vegetable oil, and vanilla extract to the dry ingredients. Mix until smooth.
4. Incorporate Boiling Water: Carefully stir in the boiling water. The batter will be thin, but this is normal.
5. Fill the Cupcake Liners: Pour the batter into the prepared cupcake liners, filling each about two-thirds full.
6. Bake: Place in the oven and bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean.
7. Cool the Cupcakes: Remove from the oven and let the cupcakes cool in the tin for about 10 minutes. Then, transfer them to a wire rack to cool completely.
8. Create the Caramel Center: Once cooled, use a small knife or cupcake corer to remove a small circle from the center of each cupcake. Fill the hole with caramel sauce.
9. Frost the Cupcakes: Top with your favorite chocolate ganache or frosting.
10. Garnish: Drizzle additional caramel sauce over the top and sprinkle with sea salt if desired.

These simple steps will lead you to a batch of incredible Chocolate Caramel Cupcakes that are sure to impress.