Preheat oven to 350 degrees. Line a 12-cup muffin tin with paper liners. In a bowl, sift flour, cocoa, baking soda and salt. Using an electric mixer on high speed, beat egg whites in a clean, dry bowl until stiff peaks form. Rinse and dry beaters. In a separate bowl, beat butter and sugar until light. Add yolks, one at a time, beating well after each. Beat in vanilla. With mixer on medium-low speed, beat in one-third of flour mixture, then half of buttermilk. Repeat, ending with flour. Fold in one-third of egg whites and chocolate chips. Divide batter among muffin cups; bake until a toothpick inserted into center of a cupcake comes out clean, 18 to 20 minutes. Let cool in pan on a wire rack for 5 minutes, then remove cupcakes to rack to cool completely. Sift powdered sugar over cupcakes, if desired.
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