Boil the water in a sauce pan. Move from heat, add in cocoa powder whisking with a hand whisk constantly until the cocoa is melted. You might need to put it back on the burner for a minute. It's easy to burn, so watch closely. Remove from heat and set aside.
Sift together the dry ingredients (flour, salt, baking soda, sugar) in a mixing bowl.
Add liquid ingredients (eggs, oil, buttermilk) into a separate bowl. I add them in a liquid measuring cup.
Add the wet ingredients to the dry ingredients while mixer is on medium. Mix until combined.
Scrape in the melted chocolate and mix until combined.
The batter is a little thin, but don't worry it bakes up nicely!
Pour the batter evenly into a lined cupcake tin and add in a small piece of Enstrom Toffee to each cupcake batter.
Bake in a 325 degree oven for 20 minutes until the cupcakes are not jiggly in the center.
Let the cupcakes cool before adding the frosting.