Preheat oven to 350 degrees.  Line cupcake pans with 12 to 13 cupcake liners.

VANILLA BATTER

1. In a medium bowl, whisk together the flour, baking powder, and salt and set aside.
2. Add the butter and sugar to the bowl of a stand mixer fitted with the paddle attachment.  Mix on medium-high speed until the mixture is light and creamy.  Add the eggs, one at a time, beating well after each addition.  Mix in the vanilla.  Add 1/2 of the dry ingredients and mix on medium speed just until barely incorporated.  Add the milk and oil and mix just until incorporated followed by the rest of the dry ingredients.  Do not overmix.  Divide the batter evenly between the mixing bowl and a second bowl.  Set the second bowl aside.

CHOCOLATE BATTER

1. Add the cocoa, salt, and oil to the mixing bowl of vanilla batter.  Mix on medium speed until incorporated.

FILL THE CUPCAKE LINERS

1. Divide the vanilla batter equally between 12 to 13 cupcake liners.  Use a spoon to level out the batter evenly.  Next, do the same with the chocolate batter.
2. Bake until a toothpick comes out clean, about 20 to 25 minutes.  Transfer to a wire cooling rack until completely cool.

STRAWBERRY BUTTERCREAM

1. PUREE AND REDUCE STRAWBERRIES:  Add the strawberries to a blender and puree for a few seconds until completely smooth.  Transfer the strawberries to a fine mesh strainer that’s placed over a medium saucepan.  Using a spoon, press the strawberry puree through the mesh strainer and into the saucepan.  Place the saucepan over medium-low heat.  Cook the strawberries, stirring frequently until the mixture has reduced to about half.  This will take about 15 to 20 minutes.  Cool completely.  You will only need 1/2 cup of the puree for the strawberry buttercream.  Freeze the rest to use later.
2. Add the butter to the mixing bowl of a stand mixer fitted with the paddle attachment, or use a hand mixer.  Mix the butter on medium speed until light and creamy.  Mix in the vanilla.  Add 3 cups of the powdered sugar, one cup at a time, mixing well after each addition.  Add 1/2 cup of strawberry puree and mix on medium speed until incorporated, and add the last cup of powdered sugar.
3. Transfer the buttercream to a pastry bag fitted with your favorite decorating tip and pipe the buttercream onto the cupcakes.

GARNISH

1. Place 2/3 cup of the chocolate chips in a small bowl and microwave for 30 seconds.  Stir with a spoon and microwave for an additional 20 to 30 seconds and stir until completely melted.  Add the remaining chocolate chips and allow chocolate to rest for 2 minutes.  Microwave for 30 additional seconds and stir until all chocolate is melted.  The chocolate should look shiny.
2. Dip about 3/4 of each strawberry into the chocolate and place them on waxed or parchment paper.  Leave them on the paper until the chocolate has set up, about 1/2 hour to 45 minutes.  Place one strawberry on top of each cupcake.  You can remelt any leftover chocolate and drizzle it back and forth over the strawberries with a fork or spoon if you like.  That’s what I did, so I didn’t have to waste the leftover chocolate.
3. Refrigerate cupcakes until ready to serve.
4. Cupcakes will stay fresh for up to 3 days, but I suggest consuming them before 3 days, due to the chocolate dipped strawberries.  They tend to break down and get watery once they’ve been dipped in chocolate, if not consumed within a couple of days.