Preheat oven to 400 degrees F.
Line a muffin pan with paper muffin liners and set aside.
In a medium-sized bowl, cream together eggs and both sugars.
Add oil, pumpkin puree, and water. Mix until all ingredients are well incorporated with one another.
In a separate bowl, sift together flour, baking powder, and soda, cinnamon, nutmeg and salt.
Slowly add dry ingredients into wet ingredients and mix thoroughly.
Pour half of the batter into a small bowl.
In a microwave safe bowl, melt ½ cup chocolate chips in 30 second intervals. Pour into one of the bowls of batter. Mix.
Add cocoa powder to the pumpkin batter and chocolate mixture. Mix thoroughly.
Fold the chocolate and pumpkin batter back into the other pumpkin batter, taking care you don’t mix both but instead, create a “marble effect.”
Scoop batter into each section of the muffin pan - filling them about ¾ of the way.
Use the remaining ½ cup chocolate chips to top off each muffin.
Bake for 20 minutes or until a toothpick comes out clean once inserted in the center.
Allow them to cool for 10 minutes on a wire rack. Serve and enjoy!