1Heat oven to 350°F (325°F for dark or nonstick pans). Place paper baking cup in each of 24 regular-size muffin cups. In large bowl, beat cake mix, water, oil, brandy and egg whites with electric mixer on low speed 30 seconds, then on medium speed 2 minutes. Divide batter evenly among muffin cups. Bake 18 to 23 minutes or until toothpick inserted in center comes out clean. Meanwhile, in small bowl, stir espresso granules and boiling water. Stir in corn syrup. Cool 10 minutes. Pierce top of warm cupcakes with large-tined fork. Slowly spoon about 1 teaspoon espresso mixture over top of each cupcake, allowing it to soak into holes. Cool completely. Remove cupcakes from pans.
2In medium bowl, beat cream cheese and powdered sugar with electric mixer on low speed until mixed. Beat on high speed until smooth. On high speed, gradually beat in whipping cream until stiff peaks form, about 2 minutes. Spoon in dollops on cupcakes. Sprinkle with cocoa and top with espresso beans. Store covered in refrigerator.