Preheat oven to 350°F. Line a cupcake pan with paper cupcake liners.
In a large bowl, beat the egg whites until soft peaks form (about 2 minutes) and set aside.
2 large eggs
Whisk cake flour, baking soda, cocoa powder, and salt.
2 1/2 cups cake flour, 2 Tablespoons unsweetened cocoa powder, 1 teaspoon baking soda, 1 teaspoon salt
Using a hand mixer or stand mixer, beat the butter and sugar until creamy and light. Add oil, vanilla, egg yolks, vinegar, and food coloring. Alternate adding flour and buttermilk. Fold in egg whites gently.
1/3 cup salted butter, 1 1/2 cups granulated sugar, 3/4 cup vegetable oil, 2 teaspoons vanilla extract, 1 cup buttermilk, 1 teaspoon distilled white vinegar, 3 Tablespoons red liquid food coloring
Fill cupcake liners 1/2 to 2/3 of the way full. Bake for 19-21 minutes until the tops spring back at a touch or a toothpick inserted into the center of one comes out clean.
Beat butter and cream cheese with vanilla. Add powdered sugar. Beat 5-7 minutes. Frost, then refrigerate to set.
8 ounces cream cheese, 1/2 cup salted butter, 2 teaspoons pure vanilla extract, 4 cups powdered sugar