Position rack at the center of the oven and preheat to 350 degrees F.
Line 24 muffin cups with paper baking cups.
In the top of a double boiler over simmering water, melt butter and the chocolate chips stirring until smooth. Remove from the heat and stir in the ground pecans.
In a large bowl, combine flour, sugar, eggs, milk, baking powder and chocolate extract. Use an electric mixer to medium speed. Stir in the chocolate mixture. Scoop batter filling each cup two-thirds full.
Bake 30 to 35 minutes or until a cake tester inserted comes out clean. Remove from pan to a wire rack and cool for 15 minutes. Serve
Recipe by The Gluten Free at https://www.theglutenfree.com/gluten-free-fudge-cupcakes/