Make fondant: Microwave 2 cups mini marshmallows and 1 tablespoon water for about minute until puffy. Stir until smooth. Microwave a little more if lumpy. Stir in 2 cups of powdered sugar. Dust counter with a little powdered sugar and knead mixture until it forms a lump. Divide into 3 pieces. Knead in red and blue food coloring. May want to wear gloves. Roll out flat to about 1/8 inch thickness, cut into stripes about 1/4 inch wide. Lay red, white and blue stripes side by side and go over gently with rolling pin to join. I have a little star cookie cutter that I use. Lay out on parchment to dry.
Preheat oven to 350º
Line cupcake pan with reusable silicon baking cups.
Sift through a strainer into a measuring cup: 1 1/4 cup of all-purpose flour, 1/2 teaspoon baking soda, 1/4 teaspoon salt. Set aside. Mix 1 cup whole milk and 1 1/4 teaspoons Madagascar Vanilla extract. Set aside. Sift 1/2 cup Valrhona cocoa powder.
In a stand mixer add 8 tablespoons European butter such as Plugra room temperature, beat until smushed, add 1 1/4 cups sugar as it mixes until incorporated, add 2 large eggs one at a time. With mixer on low, alternate between flour mixture and milk mixture until smooth. Add cocoa powder. Mix until just blended.
I use an ice cream scoop to fill each cup two thirds of the way. Bake around 18 minutes but start checking around 15 with a toothpick. It is crucial with this recipe not to over bake.
Cool on wire rack.
In a small Pyrex bowl, mix 1 cup Callebaut semisweet chocolate chips and 1/2 cup heavy cream. You can melt it over a pot of simmering water (make sure the steam doesn’t get into the chocolate) or in 30 second increments in the microwave, stirring until smooth. Let the mixture cool for a few minutes and then dip the cupcakes, giving them a twist and then pulling up. Allow to cool before adding decoration.