01 - Preheat oven to 350°F. Line a 12-cup muffin pan with cupcake liners.
02 - In a medium bowl, whisk together flour, sugar, baking soda, salt, and cocoa powder until well blended.
03 - In a separate large bowl, whisk together oil, buttermilk, egg, food coloring, vanilla, and vinegar until smooth and fully incorporated.
04 - Gradually add dry ingredients to the wet mixture, folding gently until just combined. Avoid overmixing to maintain tender texture.
05 - Divide batter evenly among prepared liners, filling each approximately 2/3 full to allow for proper rise.
06 - Bake for 16 to 18 minutes, or until a toothpick inserted into the center comes out clean.
07 - Let cupcakes rest in the pan for 5 minutes, then transfer to a wire rack to cool completely before frosting.
08 - In a large bowl, beat cream cheese and butter together until smooth and creamy, using an electric mixer on medium speed.
09 - Gradually add powdered sugar, beating until fluffy and spreadable. Mix in vanilla and salt until fully incorporated.
10 - Once cupcakes have cooled completely, generously top with cream cheese frosting using a spatula or piping bag for desired presentation.