Preheat oven to 350 degrees. Line a 12 cup muffin tin with paper liners. Set aside.
In a medium bowl, combine the flour, cocoa, baking soda, baking powder, salt and espresso powder. Whisk until blended and set aside.
In the bowl of a stand mixer, combine the eggs, sugar and vanilla. Beat on high for 3 minutes or until creamy and lighter in color. Add the mayonnaise and blend on low speed until incorporated. Add about 1/4 of the flour mixture and blend just until incorporated. Add 1/3 of the water and blend again on low. Repeat adding about 1/3 of the remaining flour, then half the remaining water. Start and end with the flour mixture divided into 4 additions, and the water in 3 additions. Scrape the sides and the bottom using a rubber spatula. Beat on low for another 30 seconds.
Fill the muffin liners to a little more than 3/4 full. Bake in a preheated 350 degree oven for 15 minutes or until a toothpick comes out clean. Cool in the pans for 5 minutes then remove to a rack to cool completely. Frost as desired.