First, preheat the oven to 400°F (200°C). Grease a 12-cup muffin pan or line it with paper liners.
Then, in a medium bowl, whisk the sugar, eggs, maple syrup, and vegetable oil together. Stir in the pumpkin puree and water until well combined.
Next, add in the flour, baking powder, baking soda, cinnamon, nutmeg, and sea salt together.
Gently fold in the chocolate chips.
Then, fill the muffin cups. Divide the batter evenly among the 12 muffin cups, filling each to be about ⅔ full.
Finally, bake in the preheated oven for 20 to 25 minutes or until a toothpick inserted into the center comes out clean. Let them cool in the muffin tin for a few minutes, then transfer to a wire rack to cool completely.