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Preheat oven to 350 degrees F. Prepare muffin tins with 24 paper liners.
In large mixing bowl whisk together cocoa powder and baking soda. Carefully pour in boiling water and whisk until well blended; allow to cool for 5 minutes.
Meanwhile, in another large mixing bowl add the melted butter, vegetable oil, sugar, vanilla and salt and beat until well combined. Add eggs and eggs yolks, mixing after each addition, just until combined.
Stir in cocoa mixture and then milk. Slowly mix in flour and stir until combined.
Divide batter evenly among the 24 muffin cups, filling each cup about ⅔ full.
Bake for 18-20 minutes or until toothpick inserted into center comes out clean. Remove from oven and let cool for a few minutes before transferring to wire rack to cool.
Beat butter for two minutes. Add vanilla extract, cocoa powder and milk and beat again until smooth. Slowly add powdered sugar until you reach your desired frosting consistency.
Pipe frosting onto cooled cupcakes and top with sprinkles!