Preheat the oven to 350˚ F. Put paper liners in your cupcake pans. This will make 24 cupcakes.
In a bowl, whisk together the hot brewed coffee and cocoa until dissolved. Set aside.
In another bowl, combine the flour, baking soda, baking powder and salt.
In the bowl of an electric mixer, blend the butter and sugars. Beat on medium-high speed until light and fluffy, about 3 minutes.
Add in the eggs one at a time. Mix in the vanilla.
With the mixer on low speed, add the dry ingredients in three additions alternating with the coffee-cocoa mixture, beginning and ending with the dry ingredients.
Mix each addition just until incorporated, being careful not to overmix. Divide the batter between the prepared liners, filling each about two-thirds of the way full.
Bake about 20 minutes or until a toothpick inserted in the center comes out clean. Let cool in the pans briefly, then transfer to a wire rack to cool completely.