1. Place candy cups in mini muffin pans. In medium microwavable bowl, microwave baking chips and oil uncovered on High 1 minute; stir. Microwave in 30-second intervals, stirring after each, until melted and smooth.
2. Spoon 1 teaspoon melted mixture in each candy cup. (There will be mixture left over; set aside for later use.) With back of small spoon, spread mixture in bottoms and most of the way up sides of cups. (If mixture is too liquid, cool for a few minutes so it will coat the cups.)
3. Let stand until completely set.
4. Meanwhile, in small microwavable bowl, mix cream and espresso powder. Microwave uncovered on High 20 seconds or until cream is very hot; stir to combine. Stir in chocolate chips until melted. If necessary, microwave 15 seconds longer until mixture can be stirred smooth. Refrigerate 10 minutes to cool slightly.
5. When candy cups are set and espresso mixture is cooled, microwave remaining white mixture 30 seconds or just until melted but not warm. Spoon espresso mixture into small resealable food-storage plastic bag; cut 1/4 inch from one bottom corner of bag. Pipe about 1 teaspoon mixture into each candy cup. Spoon enough melted white mixture over to cover. Top each with chocolate-covered coffee bean. Sprinkle with cocoa.
6. Let stand until set, about 30 minutes.