Prepare the Ganache: Combine the heavy whipping cream and light corn syrup in a microwave-safe bowl.
Heat the Cream Mixture: Microwave the cream and corn syrup for 1 minute, then stir well.
Combine Chocolate: Place the finely chopped semi-sweet chocolate in a food processor or mixing bowl, then pour the hot cream mixture over it.
Rest the Chocolate: Leave the chocolate and cream mixture undisturbed for 3 minutes so the heat can soften the chocolate.
Smooth the Ganache: Pulse the mixture in the food processor or stir it in the mixing bowl until completely smooth.
Thicken the Ganache: Allow the ganache to cool for 1 hour, until it has thickened enough for piping.
Color the Chocolate: Color 2 ounces of the white chocolate or confectionery coating with red candy coloring.
Paint the Polka Dots: Using a paintbrush intended only for food use, paint red polka dots onto the inside of 24 paper candy cups.
Set the Decorations: Refrigerate the decorated cups for 5 minutes, or until the red dots have hardened.
Create the Chocolate Shells: Spoon approximately ½ teaspoon of white chocolate into each cup, then use the brush to spread the chocolate up the sides, forming the cup.
Harden the Shells: Refrigerate the cups for 5–8 minutes, until the white chocolate has hardened; if using confectionery coating, freeze the cups instead.
Remove the Paper Cups: Once the chocolate shells are firm, carefully peel away the paper from each white chocolate cup.
Fill the Piping Bag: Transfer the thickened chocolate ganache into a pastry bag fitted with a large star tip.
Pipe the Ganache: Pipe a generous swirl of ganache into each chocolate cup.
Add the Candy Topping: Immediately place one candy-coated chocolate ball on top of each ganache swirl.