Heat oven to 350. Line 18 muffin pans with paper baking cups. In a small bowl, add water, oil, and vinegar. Mix until blended. In a large bowl, stir together flour, sugar, cocoa, baking soda. Combine the ingredients from the small bowl into the large bowl. Batter may have lumps. In a separate bowl, beat cream cheese until smoothe. Beat in eggs and sugar, then stir in chocolate chips with a spoon. Spoon chocolate batter into muffin cups. Then add a spoonful of cream cheese mixture to the center of each muffin. Bake 25 to 30 minutes until pick inserted comes out clean. Cool cupcakes in the pan, then removes to cool completely.
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