Preheat the oven to 180C/350F/Gas 4. Line a 12-cup muffin tin with cupcake cases, and set aside.
Whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
Whisk together the eggs. Add the sugar, and whisk until combined. Add the vanilla extract and vegetable oil, and whisk until combined. Mix in the dry ingredients, then fold in the sour cream and chocolate chips.
Divide the batter evenly between the cupcake cases, filling only 2/3 full.
Bake for 20 - 22 minutes, or until a toothpick inserted into the centre comes out clean. Allow to cool for 5 minutes in the pan, before transferring them to a wire rack to cool completely before frosting.
For the Frosting
Using a handheld or stand mixer, beat together the butter and icing sugar until light and fluffy. Beat in the cocoa powder, milk and vanilla until smooth, and spreadable. Add more milk if needed.
Transfer the frosting to a piping bag, and frost the cooled cupcakes. You could also frost the cupcakes using a palette knife, like I have here. Garnish with chocolate chips.
Notes
*Make your own cake flour! Measure out 1 cup (125g) of plain/all-purpose flour, remove 2 tablespoon, and replace with 2 tablespoons of cornflour/cornstarch. Sift well.Leftover cupcakes can be stored, covered tightly, in the fridge for up to 3 days. Frosted or unfrosted cupcakes can be frozen for up to 3 months. Thaw overnight in the fridge.Cupcakes can be made 1 day in advance, covered, and stored at room temperature. Cover the frosting, and store in the fridge until ready to use.