Prepare the Cupcake Batter: Preheat the oven to 180°C (350°F) and line a muffin tin with cupcake liners. Dissolve the instant coffee in hot water and set aside. In a bowl, mix dry ingredients. In another bowl, whisk the wet ingredients, including the coffee mixture. Gradually combine the wet and dry ingredients, stirring until smooth.
Bake the Cupcakes: Pour the batter into cupcake liners, filling them ¾ full. Bake for 18-20 minutes or until a toothpick inserted in the center comes out clean. Let cool completely.
Make the Dalgona Topping: In a bowl, whisk instant coffee, sugar, and hot water until thick and fluffy (about 3-5 minutes). Use a hand mixer or whisk vigorously until stiff peaks form.
Assemble the Cupcakes: Pipe or spoon the whipped coffee topping onto the cooled cupcakes. Optionally, dust with cocoa powder or sprinkle with crushed coffee granules for an extra coffee kick.