Prepare brownie mix, fill tins 3/4 full and bake about 20 minutes, careful not to overbake. Allow brownies to cool.
Meanwhile, bring cream to a boil. Remove from heat and add chocolate chips. Allow to sit until melted, then stir and let cool. Dip the top of brownies into chocolate to coat. Refrigerate. Preheat oven to 425 degrees.
In a double boiler {or pot on top of a boiling pot of water}, combine sugar, water, egg whites & cream of tartar. Whisk well for 5 minutes until sugar has dissolved. Move to a mixer and beat on high for 8 minutes or until stiff peaks form. Top your cupcakes. I dolloped with a teaspoon. Bake 4 minutes.