1. Heat oven to 350°F. Line muffin cups (2-1/2 inches in diameter) with paper or foil bake cups.
2. Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl. Add eggs, milk, oil and vanilla; beat on medium speed of electric mixer 2 minutes. Stir in boiling water (batter will be thin). Fill muffin cups 2/3 full with batter.
3. Bake 22 to 25 minutes or until wooden pick inserted in center comes out clean. Cool completely.
4. Frost each cupcake with vanilla frosting. Decorate with coconut and candies in various Christmas themes. (For example, slice spearmint leaves and place on cupcake surface along with slices of strawberry twists to resemble holly leaves and berries.) About 30 cupcakes.