Spray the top of the muffin tin with cooking spray. Fill muffin tin with muffin liners.

In large bowl whisk flour, baking soda, salt, cinnamon and nutmeg together.

In another bowl whisk together sugar, oil, water, pumpkin, eggs, vanilla and nuts. Add flour mixture to liquid. Combine well with a rubber spatula or wooden spoon. Do not over mix.

Chill muffin batter for at least 60 minutes or overnight.

Mix together brown sugar, cinnamon and chocolate chips to create filling.

When ready to bake preheat oven to 425. Place oven rack in upper third of oven.

Fill muffin tins halfway with batter and sprinkle with a spoonful of filling. Now fill muffin tins within an 1/8″ of the top and sprinkle with any extra filling.

Bake at 425 for 6 to 9 minutes. Without opening oven door, peek to see if the muffins are about a 1/4 -1/2″ above the paper. That means it’s time to turn the oven heat down to 350.

Bake 6 – 10 minutes longer or until toothpick inserted comes out barely clean. (My muffins were ready with the shortest times mentioned.)

Remove from oven and let cool on rack for 1 – 2 minutes. Then remove from pan. If you leave them in the muffin pan the sides and bottom will become soggy.