Preheat oven to 350F or 180 C degrees.
Line muffin pan with cupcake liners ...here I used individual muffin silicone mould.
Take a medium bowl, add flour, baking powder, baking soda, mix together. .. Set aside.
In a large microwave-safe bowl, melt butter in the microwave.Add sugar and whisk.
Add eggs, 3/4 cup milk, and vanilla essence into the butter sugar mixture. .. whisk them together until combined.
Slowly mix in dry ingredients until no lumps remain. Batter will be thick.
Transfer 3/4 cup of batter to another medium bowl.
Mix in cocoa powder and 1 Tablespoon milk until combined. Then add this cocoa powder mix to 1/4th vanilla batter. Chocolate batter will be extremely thick.
Spoon 1 Tablespoon of vanilla batter into each cupcake liner.
Top with a spoonful of chocolate batter, then more vanilla batter on top until all batters have been used up.
Now swirl the batters together very lightly using a toothpick.
Bake the cupcakes for 20-24 minutes or until a toothpick inserted in the center comes out clean.
Serve hot..if you want you can make some frosting on it also.