1ST GROUP:

1 (8 oz.) cream cheese
1 egg
1/3 c. sugar
1 (12 oz.) chocolate chips

Mix all together, blend well and set aside.

2ND GROUP:

1 1/2 c. flour
1 c. sugar
1/4 c. cocoa
1 tsp. baking soda
1/2 tsp. salt
1 c. water
1 tbsp. vinegar
1 tsp. vanilla

Sift dry ingredients. Add remaining ingredients and mix well. Fill cupcakes 1/3 cup of 2nd group, top each with 1 tablespoon of 1st group. Sprinkle with chopped nuts. Bake 22 minutes at 350 degrees.