Preheat oven to 350(f) degrees. Line two 12-tin cupcake trays with parchment liners.
In a medium size mixing bowl, sift together the flour, baking powder, salt & sugar.
In a separate large mixing bowl whisk together the oil, pumpkin pie mix, vanilla extract, cocoa powder, eggs & milk until well combined.
Add the flour mixture to the wet ingredients & stir until batter comes together. Slowly pour in the boiling water & continue stirring until fully incorporated.
Evenly divide batter amongst the prepared cupcake trays. Bake for 18 to 20 minutes, until the top bounces back to touch. Set aside to cool completely before frosting.