1 (8 oz.) pkg. cream cheese
1/3 c. sugar
1 egg
1/8 tsp. salt

Combine and beat well. Stir in 6 ounce package of chocolate chips. Set aside.

Sift together:

1 1/2 c. flour
1/4 c. cocoa
1/2 tsp. salt
1 c. sugar
1 tsp. baking soda

Combine:

1 c. water
1/3 c. oil
1 tbsp. vinegar
1 tsp. vanilla

Combine flour mixture and liquid mixture and beat well. Fill cupcake tins 1/3 full of batter. Top with heaping teaspoonful of cream cheese mixture. Sprinkle with sugar and chopped nuts. Bake at 350 degrees until done.