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

In a mixing bowl, blend softened cream cheese and granulated sugar until smooth. Add milk, egg yolks, and vanilla extract, mix until well incorporated.

Sift all-purpose flour and cornstarch into cream cheese mixture, fold in gently until just combined.

Beat egg whites with a pinch of salt until soft peaks form, gradually add remaining sugar until stiff peaks are achieved.

Gently fold whipped egg whites into cream cheese mixture in three additions, maintaining airiness.

Fill each cupcake liner two-thirds full with batter, ensuring even distribution.

Bake for approximately 30 minutes until lightly golden and set in the center.

Cool cupcakes completely in tin, then dust with powdered sugar before serving.