Preheat your oven to 350°F (175°C) and line a cupcake pan with liners.

In a large mixing bowl, whisk together the all-purpose flour, granulated sugar, cocoa powder, baking powder, and salt until well combined.

In a separate bowl, beat the unsalted butter until creamy, then add eggs one at a time, followed by the milk.

Slowly add the wet mixture to the dry ingredients, stirring until just combined.

Spoon the cupcake batter into prepared liners, filling them about halfway.

Add a generous dollop of Biscoff spread in the center of each cupcake batter-filled liner.

Cover the Biscoff spread with the remaining batter, ensuring it is sealed.

Bake in the preheated oven for 18-20 minutes, until a toothpick comes out clean.

Cool in the pan for about 5 minutes, then transfer to a wire rack to cool completely.

Serve and enjoy, optionally garnished with whipped cream or powdered sugar.