Preheat the oven to 425°F. Line all 12 wells of a standard muffin pan with paper liners and spray lightly with nonstick spray.
Combine the flour, Dutch-process cocoa powder, baking powder, baking soda, salt, and optional espresso powder in a medium bowl. Whisk thoroughly, breaking apart any lumps of cocoa powder.
1 ¾ cups all-purpose flour, ½ cup unsweetened Dutch-process cocoa powder, 1 teaspoon baking powder, ½ teaspoon baking soda, ½ teaspoon fine sea salt, 1 teaspoon espresso powder
In a separate large mixing bowl, whisk the eggs with the brown sugar and granulated sugar until the mixture looks smooth and evenly blended.
2 large eggs, ½ cup light brown sugar, ½ cup granulated sugar
Pour in the oil, sour cream, and vanilla. Whisk again until completely incorporated.
½ cup neutral oil, ¼ cup sour cream, 2 teaspoons pure vanilla extract
Add the finely shredded zucchini and stir or fold until it is evenly distributed throughout the wet mixture.
1½ cups finely shredded zucchini
Pour the dry ingredients into the wet ingredients. Using a rubber spatula, gently fold the two mixtures together. Stop while a few small streaks of flour are still visible.
Add 1 cup of the chocolate chips and continue folding just until the flour disappears and the chocolate chips are distributed throughout the batter. Avoid overmixing.
1¼ cups semi-sweet chocolate chips
Divide the batter evenly among the 12 prepared muffin cups, filling each one almost to the top. Sprinkle some of the remaining chocolate chips over the batter, saving a small handful for after baking.
Place the muffin pan in the oven and bake at 425°F for 5 minutes. Without opening the oven door, lower the temperature to 350°F and continue baking for 14-17 minutes.
Check for doneness by inserting a toothpick into the center of a muffin. It should come out with a few moist crumbs attached. If you hit a melted chocolate chip, that's perfectly fine.
Remove the muffins from the oven and immediately press the reserved chocolate chips into the warm tops.
Allow the muffins to cool in the pan for about 5 minutes before transferring them to a wire cooling rack.