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Quality Chocolate
Quality chocolate makes a huge difference in chocolate cupcakes and chocolate frosting, but it comes with a hefty price tag. Because it is not something that the baker on your list might always splurge on, it makes for the perfect gift.
When a recipe calls for baking chocolate, I use my big block of bittersweet chocolate from Callebout. A lump of chocolate is a much better present for someone who has been naughty than a lump of coal. Be sure to throw a chocolate chopper
Patric chocolate bars are my favorite bars to eat. But, you can also melt them and use them in frosting. If you have never tried single-origin chocolate, trust me and buy some for yourself, too. (If you want to gift another chocolate just for snacking, TCHO-A-DAY
Askinosie cocoa powder is the cocoa powder that I use when I want a more complex chocolate flavor in my cupcakes. Your cupcake baking friend probably has never heard of it and they will be very impressed with your gift giving prowess.
Why use a chocolate chip when you can use a chunk of high quality chocolate instead? Scharffen Berger Chocolate Chunks
Finally, it's not chocolate, but don't forget about the gift of vanilla. A big jar of vanilla bean paste