In a stand mixer add sugar and eggs, cream mixture until light in color and fluffy about two minutes, slowly add oil, and vanilla. Scrape the sides of the bowl and add baking soda, baking powder, salt, and warm water, once again scrape the sides of the bowl.
Add cocoa and boiling water, slowly ad gf flour, mix on medium speed for two minutes.
Line a muffin pan with paper cups of your choice and with a small cookie scoop fill them a little more than half way.
Bake on 350 degrees F for 21-22 minutes depending on your oven.
Cool cupcakes thoroughly on a wire rack, set aside.