Preheat oven to 350 F. Line two muffin tins with paper liners and set aside.

In a large bowl, whisk together flour, baking powder and salt. Set aside.

In the bowl of a stand mixer (or using a hand mixer), beat egg yolks and ¾ sugar on high speed until pale in color. Add milk and vanilla, then mix until combined.

Pour egg yolk mixture into the flour mixture. Gently stir just until combined (do not overmix).

Add egg whites to the clean bowl of a stand mixer (or use a hand mixer). Using the whisk attachment, beat egg whites on high speed until soft peaks form. Keep the mixer on as you gradually add the remaining ¼ cup sugar. Beat until stiff peaks form.

Transfer whipped egg whites to the bowl with the batter. Use a rubber spatula to gently fold the egg whites in. Do not overmix.

Transfer batter to prepared muffin tin. Feel each cup about two-thirds full. Bake at 350 F for 14 to 16 minutes or until a toothpick inserted in the center comes out with little to no crumbs.

While the cupcakes are baking, make the sauce. In a large bowl, thoroughly whisk all the sauce ingredients together.

After the cupcakes have cooled in the pan for 5 minutes, transfer them to a wire cooling rack. While they are still warm, use a skewer or toothpick to poke the tops with several holes. Poke almost to the bottom of the cupcake (careful not to break the paper liner).

Gradually spoon about 1 Tablespoon of sauce over each cupcake. Let it soak for a few minutes, then repeat so each cupcake receives at least 2 tablespoons of sauce.

Then cover and refrigerate at least 2 hours and up to 24 hours to let the cupcakes soak up the sauce.

When ready to serve, make the whipped cream. In a cold metal bowl with an electric mixer, whip the cream on high speed until soft peaks form, then add sugar and continue whipping until stiff peaks appear. Mix in vanilla.