Preheat your oven to 350°F. Line a cupcake pan with paper liners and place the sugar cones upright in each cup.
In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk together until well blended.
Add the eggs, milk, vegetable oil, and vanilla extract to the dry ingredients. Beat on medium speed for 2 minutes until smooth.
Carefully stir in the boiling water until the batter is well combined (the batter will be thin).
Pour the batter into each sugar cone, filling them about 2/3 full.
Bake for 18-20 minutes or until a toothpick inserted into the center comes out clean. Allow to cool completely.
Once cooled, frost the tops of the cupcakes with vanilla frosting. Decorate with red and blue sprinkles for a festive touch.