1. In large bowl, pour boiling water over oats. Let stand 10 minutes
2. Stir in brown sugar and margarine/oil.
3. Mix in eggs.
4. Add flour, cocoa, baking soda and salt. Mix.
5. Stir in vanilla extract and chips.
6. Divide batter in greased or floured cupcake holders.
7. Bake at 350° for 20 minutes or until inserted toothpick comes out clean.
8. Yields about 48 cupcakes