For the chocolate layer, in a large bowl, combine the water, oil, vinegar, vanilla, flour, sugar, baking cocoa, soda, and salt. Set aside.
For the cheesecake layer, in a large bowl, beat the cream cheese, egg, sugar and salt until smooth. Stir in chocolate chips. Set aside.
Spoon about 2 teaspoons of the chocolate layer batter into greased or paper-lined muffin cups. Top with about 1 teaspoon of cheesecake layer batter.
Bake at 350° for 18-20 minutes or until a toothpick inserted in cupcake portion comes out clean. Cool for 10 minutes before removing to wire racks to cool completely.
For the whipped cream, in a deep mixing bowl, beat 1 C heavy cream until soft peaks form. Sprinkle powdered sugar over cream, and beat until soft peaks return. Place whipped cream in decorators bag or in large zip-lock bag (with corner snipped off) and pipe over cheesecakes after they've cooled. Dust tops with cocoa powder (using a sifter).
Recipe by The Gingham Apron at https://www.theginghamapron.com/double-layer-mini-chocolate-cheesecakes/