• Start by making the truffles. Pour water into a sauce pan so that it's 1/3 full. Combine the chopped Ghirardelli, butter cubes, heavy cream, vanilla, dark chocolate balsamic vinegar and espresso powder in a glass, heatproof bowl, and place the bowl on top of the sauce pan. Make sure the water doesn't touch the bowl! Heat over medium-low heat, stirring constantly, until the chocolate and butter melt and the mixture is smooth. Remove from the heat, and pour the chocolate into a different heatproof bowl. Let it set in the refrigerator for at least one hour.
• Line a baking sheet with wax paper, parchment paper or a silicone mat (I prefer a silicone mat). Once the truffles have set, take the bowl out of the fridge and scoop 1-inch balls onto the baking sheet. You should have 24 truffles. Put them back into the fridge.
• Now it's time to make the cupcakes. Preheat the oven to 350°F (176°C) and line a muffin pan with wrappers or lightly grease with cooking spray.
• Sift the flour, baking soda, salt, cocoa powder and espresso powder into a medium bowl. Lightly whisk.
• In a large bowl, cream the butter and sugar until light and fluffy. Mix in the sour cream. Beat in the eggs one at a time, making sure each is well incorporated. Mix in the vanilla and dark chocolate balsamic vinegar. 
• Add 1/3 of the flour mixture on low speed, mixing until just combined. Add in the buttermilk, followed by another 1/3 of the flour, the oil and the remaining flour. Mix until just combined. Divide the batter evenly among the prepared baking cups, about 3/4 full. Bake for 14-16 minutes, or until a toothpick inserted into the center comes out clean.

Assembling and Decorating the Cupcakes

• Take the cupcakes out of the oven and immediately scoop a small hole out of each one. Insert a truffle and place the pan back in the oven for 1 minute. Take them out of the oven and put the entire pan in the refrigerator for 10 minutes.
• Carefully remove the cupcakes from the pan, lifting them straight out (don't tilt them from side to side, because the truffles won't be set yet). Place them on a cooling rack and put them back into the fridge until cool. Check them frequently, because once they're cool you need to place them in an airtight container to maintain freshness.
• Roll the remaining 12 truffles in chocolate sprinkles and put them in the refrigerator until you're ready for them.
• Make the frosting while the cupcakes are cooling. Cream the butter and Crisco until smooth. Mix in half of the powdered sugar and the cocoa powder on low speed. Add 2 tbsp of milk and 2 tbsp of heavy cream. Then add the remaining powder sugar and the cocoa powder and the vanilla. Add in additional milk and heavy cream as needed, 1 tbsp at a time. Mix on low speed until just combined, and then beat on high speed until smooth and fluffy.
• Frost the cupcakes as desired, topping with a chocolate truffle. Store in an airtight container in the refrigerator. Best enjoyed at room temperature!