1. Line two 12 cup muffin pan with paper liners. Sift together the flour, baking soda, cocoa powder, and salt, set aside.
2. In a large bowl, whisk together, 1 cup sugar, oil and water until blended. Stir in the vinegar and vanilla. Beat in the flour mixture until incorporated. Set aside.
3. In a medium bowl beat together the cream cheese, egg, 1/3 cup sugar and salt. Stir in the chocolate chips.
4. Fill muffin cups 1/3 full with chocolate batter, then top with a heaping tablespoon of the cream cheese mixture. Bake in the preheated oven until he tops spring back when lightly pressed, 20-25 minutes.
Makes 24 muffins