Chocolate Covered Strawberry Hi Hat Cupcakes

Ingredients

For the cupcakes:
• 1/4 cup + 2 tbsp unsweetened Dutch-process cocoa powder
• 1/4 cup + 2 tbsp hot tap water
• 1 1/2 cups all-purpose flour
• 1/2 tsp baking soda
• 1/2 tsp baking powder
• rounded 1/2 tsp coarse salt
• 12 tbsp (1 1/2 sticks) unsalted butter
• 1 cup + 1 tbsp granulated sugar
• 2 large eggs, at room temperature
• 2 tsp pure vanilla extract
• 1/2 cup sour cream (light is fine), at room temperature
For the strawberry Swiss meringue buttercream frosting:
• 1 1/2 cups diced strawberries
• 4 egg whites, at room temperature
• 1 1/2 cups sugar
• pinch of table salt
• 1 1/2 cups (3 sticks) unsalted butter, cut into tablespoons, at room temperature
For the chocolate coating:
• 12 oz good semi-sweet chocolate, finely chopped
• 3 tbsp canola oil