1-First Step: Preheat and Prepare PansPreheat your oven to 350°F (175°C). Line two 12-cup muffin tins with paper liners to ensure easy removal and even baking. This setup is crucial for creating even cupcake layers and maintaining the visual definition of each flavor.

2-Second Step: Make Chocolate Cupcake BatterIn a small bowl, whisk the unsweetened cocoa powder and baking soda into the boiling water and allow the mixture to cool to warm. In a larger bowl, mix melted butter, vegetable oil, sugar, vanilla extract, salt, and eggs (reserve one yolk for the vanilla batter) until smooth. Combine this mixture with the cooled cocoa mixture, followed by heavy cream and all-purpose flour. Mix gently just until all ingredients are combined, taking care not to overmix.

3-Third Step: Portion Chocolate BatterSpoon the chocolate batter evenly into the lined muffin cups, filling each about half full. This base chocolate layer will support the next vanilla layer gently.

4-Fourth Step: Prepare Vanilla Cupcake BatterSift together cake flour, baking powder, and salt. In another bowl, beat room-temperature butter with sugar and vanilla bean seeds till fluffy and light. Whisk the reserved egg yolk, egg whites, milk, and vanilla extract together. Gradually add alternating portions of the dry ingredients and the liquid mixture into the butter mixture, folding carefully to retain airiness.

5-Fifth Step: Layer Vanilla BatterCarefully spoon the vanilla batter over the chocolate layer in each muffin cup, avoiding mixing the two layers together. The separation creates the classic neapolitan layered effect. Note the chocolate layer might rise unevenly with the vanilla batter but will keep distinct flavors and textures.

6-Sixth Step: Bake and CoolBake the layered cupcakes in the preheated oven for 16-20 minutes, or until a toothpick inserted in the center comes out clean. Once baked, transfer the cupcakes to a wire rack and cool completely before frosting.

7-Seventh Step: Prepare Strawberry Buttercream FrostingPulse the freeze-dried strawberries in a food processor until finely ground. Beat softened butter for about 2 minutes until creamy. On low speed, gradually add strawberry powder, sifted powdered sugar, heavy cream, vanilla extract, and salt. Increase to high speed and beat for 2 minutes until light and fluffy.

8-Final Step: Frost and ServePipe or spread the strawberry buttercream frosting over cooled cupcakes generously. Use piping bags with decorative tips to enhance presentation. These vibrant, creamy layers perfectly finish off the neapolitan cupcakes.