Preheat oven to 350°F. Line a muffin pan with 18 paper liners.
Place cocoa powder in a bowl and slowly whisk in boiling water until smooth. Let cool.
In a large bowl, combine flour, Splenda Sugar Blend, baking soda, and salt.
Once cooled combine cocoa mixture with the oil, eggs, milk, and vanilla extract.
Add ⅓ of the egg mixture to flour mixture. With an electric mixer, mix on low speed until blended, then beat on medium speed for 30 seconds until smooth.
Repeat with another ⅓ of egg mixture, then remaining egg mixture.
Spoon batter into muffin cups.
Bake for 20–22 minutes or until a wooden pick inserted in center comes out clean. Remove from pan; cool completely on a wire rack. Dust with powdered sugar or frost with Rich Chocolate Frosting.