PREHEAT oven to 350° F. Grease or paper-line 18 muffin cups.
COMBINE cocoa and boiling water, whisking until blended.
COMBINE flour, SPLENDA® Sugar Blend for Baking, baking soda and salt in large mixer bowl. Cut butter into flour mixture using a fork or pastry blender until crumbly.
COMBINE eggs, milk, cocoa mixture and vanilla extract in small bowl. Add 1/3 of egg mixture to flour mixture. Beat at low speed until blended. Beat at medium speed for 30 seconds or until smooth. Repeat two times with remaining batter. Spoon batter into prepared muffin cups.
BAKE 25 minutes or until wooden pick inserted in the center comes out clean. Remove from pan; cool completely on wire rack.
Recipe courtesy of SPLENDA®.