Preheat the oven to 350°F. In a mixing bowl, combine the hot water and cocoa, beating until smooth. Allow it to cool.
In another bowl, beat together the softened butter and sugar until creamy. Add the eggs and beat until very fluffy.
In a separate bowl, whisk together the flour, salt, baking soda, and baking powder.
Now, add the cooled cocoa mixture to the fluffy butter mixture and beat until smooth. Gradually add the flour mixture, beating for about 30 seconds.
Pour the batter into lined cupcake tins, filling each about two-thirds full. Bake for 15-18 minutes or until a toothpick inserted in the center comes out clean. Allow the cupcakes to cool completely.
In another mixing bowl, combine the softened cream cheese and butter, beating until smooth. Toss in the chopped strawberries.
Gradually add the powdered sugar, beating continuously, until the frosting reaches the desired consistency.
Generously frost the cooled cupcakes with the strawberry cream cheese frosting. Optionally, garnish each cupcake with a chocolate-covered strawberry.