Preheat your oven to 320°F (160°C) and prepare the muffin tin with liners.

Beat the softened cream cheese and granulated sugar until smooth, about 3–5 minutes.

Stir in the milk, egg yolks, and vanilla extract until well combined.

Sift in the all-purpose flour and cornstarch, stirring carefully to avoid lumps.

Whip the egg whites with a pinch of salt until soft peaks form, then add remaining sugar to achieve stiff peaks.

Gently fold the whipped egg whites into the cream cheese mixture in three additions.

Divide the batter evenly among the muffin tins, filling each liner two-thirds full.

Bake for 30 minutes, until the tops are golden and a toothpick comes out clean.

Allow cupcakes to cool in the tin for 15 minutes, then dust with powdered sugar before serving.