Step 1: Preheat your oven to 350°F (175°C). Line a cupcake pan with cupcake liners, ready for the batter.
Step 2: In a medium bowl, whisk together the Dutch-process cocoa powder and very hot coffee until smooth. Set it aside to cool slightly.
Step 3: In a large mixing bowl, combine the buttermilk, vegetable oil, vanilla extract, egg, and egg yolk. Whisk until well combined.
Step 4: Slowly add the cooled cocoa mixture to the wet ingredients and whisk until fully incorporated.
Step 5: In another bowl, mix together the flour, sugar, baking powder, baking soda, and salt. Gradually add the dry ingredients to the wet mixture, alternating with the water. Mix until just combined, being careful not to overmix.
Step 6: Divide the batter evenly among the prepared cupcake liners, filling each about two-thirds full. Bake for 18-20 minutes or until a toothpick inserted into the center comes out clean. Let them cool in the pan for a few minutes before transferring to a cooling rack.
Step 7: In a large mixing bowl, beat the cold butter until smooth. Slowly add the sugar, corn syrup, cream of tartar, and egg yolk. Mix until well combined. Add the peanut butter, vanilla extract, and salt, mixing until creamy and smooth.
Step 8: Fold in the roasted peanuts and broken pretzels into the frosting mixture for added texture.
Step 9: Once the cupcakes are completely cool, generously frost each with the peanut butter frosting. You can use a piping bag for a decorative finish or simply spread it on with a spatula.
Step 10: In a small saucepan, heat the heavy cream until just simmering. Remove from heat and add the chopped chocolate. Let it sit for a minute before stirring until smooth. Drizzle the ganache over the frosted cupcakes, finishing with a pinch of salt.