FOR THE CUPCAKES
1/2 cup (4 ounces or 125 ml) strong brewed coffee, hot
3/4 cup (42 grams) cocoa powder
1/2 cup (4 ounces or 125 ml) hot milk

1 1/2 cups (191 grams) all-purpose flour
1 teaspoons baking soda
1/4 teaspoon baking powder
1/2 teaspoon salt
1/2 cup (1 stick or 113 grams) unsalted butter, at room temperature
1 cup (200 grams) sugar
2 eggs, at room temperature
1 teaspoon (5 ml) vanilla extract

FOR THE TRES LECHES
1 cup sweetened condensed milk
1 cup (250 ml) evaporated milk
1 cup (250 ml) half and half
1/2 cup (28 grams) unsweetened cocoa powder

FOR THE WHIPPED CREAM
2 cups (500 ml) heavy cream
3 to 4 tablespoons (25 to 50 grams) granulated sugar
2 tablespoons (13 grams) cocoa powder
1 teaspoon (5 ml) vanilla extract