Preheat oven to 350 degrees F.
Fill muffin pans with 12 cupcake liners.
Sift dry ingredients into a mixing bowl.
Add egg, milk, oil and vanilla. Beat with a mixer for about two minutes, occasionally scraping the sides of the bowl with a rubber spatula.
Add the boiling water, and beat, just until blended. (Don't be alarmed - the batter appears watery).
Evenly ladle (or pour) the batter into the liners.
Bake for 20-25 minutes, until the center of the cupcakes spring back when lightly touched.
Cool and frost.