Preheat your oven to 350°F (175°C) and prepare a mini muffin or donut hole pan.

In a medium bowl, whisk together the dry ingredients: all-purpose flour, cocoa powder, baking powder, and salt.

In a large bowl, whisk together the wet ingredients: egg, sugar, milk, melted butter, and vanilla extract.

Gradually stir the dry mixture into the wet mixture until just combined.

Spoon the batter into the greased pan, filling each cavity about ¾ full.

Bake for 10-12 minutes, checking for doneness with a toothpick.

Let the donut holes cool in the pan for 5 minutes before transferring to a wire rack.

In a small saucepan, heat the heavy cream and pour it over the chocolate chips to melt.

Stir the melted chocolate until smooth and glossy.

Dip each cooled donut hole into the glaze, allowing excess to drip off, and add toppings if desired.

Let the glazed donut holes sit for a few minutes to set the glaze before serving.