Preheat the oven to 375°F.
Add the butter to a stand mixer, mix until creamy. Add 1 cup sugar and mix until well combined.
Add the vanilla and eggs, mix on high until very creamy.
Lower the mixer speed to low, add the beer and oil, mix until combined.
Stop the mixer and sprinkle with flour, baking powder, espresso, and ½ teaspoon salt, mix until just combined, scraping the bottom of the bowl to make sure it’s all combined.
Stir in the chocolate chips.
Line a muffin tin with cupcake papers.
Fill the cupcake papers with batter until ¾ full (an ice cream scoop will give you the perfect amount).
Sprinkle each with about ¼ teaspoon sugar and then sprinkle with sea salt.
Bake for 22-26 minutes, or until the top springs back when lightly touched.