Put a rack in the center of oven and preheat to 350. Line a 12 cup muffin pan with paper liners.
In a medium bowl, whisk the flour, sugar, baking powder and salt together. Add the softened butter, yoghurt, egg and yolks and vanilla. Mix with mixer on medium speed for 3 minutes. Scrape down the sides of the bowl occasionally. Divide batter evenly among the muffin cups
Bake cupcakes til golden brown and wooden toothpick inserted in center of cupcake comes out clean, 20 to 25 minutes. Cool in pan for 5 minutes then remove from pan, transfer to wire rack and cool completely.
In mixing bowl, whisk together ricotta, powdered sugar and vanilla til smooth. Stir in the mini chocolate chips. Transfer to a quart sized resealable plastic bag. Using scissors, snip off 1/2 inch from closed corner of bag.
Using a small knife, cut a deep inverted cone out of the center of each cupcake. Remove the cones. You won't need the cones, but you'll find a use for them I'm sure. Use plastic bag to fill cupcakes with the cream. Smooth the top of the filling flush with the cupcake.
In a chilled medium bowl, mix heavy cream, powdered sugar and cocoa powder. Beat with mixer on high til cream forms stiff peaks.
Snip off 1/2 inch from a closed corner of a gallon sized plastic bag. Insert a large star tip in bag and poke it through the snipped end. Put the cocoa cream into the bag. Pipe swirls of cocoa whipped cream over each cupcake. Sprinkle each with a teaspoon of mini chocolate chips if you desire. Refrigerate uncovered til ready to serve
Note: Ricotta Impastata is ricotta that's already been drained so it's thick and creamy If you use regular ricotta, you'll have to drain it. The quick way is to wrap it in cheesecloth and wring it out. The long way is to put paper towels in a sieve, fill it with your ricotta, hang it over a bowl and then let it sit in the fridge overnight.