1 1/2 cups all-purpose flour
1 cup sugar
1/4 cup baking cocoa
1 teaspoon baking soda
1/2 teaspoon salt
2 eggs, lightly beaten
3/4 cup water
1/3 cup vegetable oil
1 tablespoon vinegar
1 teaspoon vanilla extract
FILLING:
1 (8 ounce) package cream cheese, softened
1/3 cup sugar
1 egg, lightly beaten
1/8 teaspoon salt
1 cup semisweet chocolate chips
1 cup chopped walnuts

In a large mixing bowl, combine the dry ingredients. Add the eggs, water, oil, vinegar and vanilla; mix well. Pour into 18 greased or paper-lined muffin cups.
For filling, beat cream cheese and sugar in another mixing bowl. Add egg and salt; mix well. Fold in chocolate chips. Drop by tablespoonfuls into center of each cupcake. Sprinkle with nuts. Bake at 350 degrees F for 25-30 minutes.