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

In a medium bowl, mix softened cream cheese and granulated sugar until smooth, then add milk, egg yolks, and vanilla extract and mix until well combined.

Sift all-purpose flour and cornstarch into the cream cheese mixture and gently stir to combine without lumps.

In a separate bowl, beat egg whites and salt until soft peaks form, then gradually add sugar and continue beating until stiff peaks form.

Carefully fold the whipped egg whites into the cream cheese mixture in three additions, preserving the airiness.

Spoon the batter into cupcake liners, filling them about ⅔ full, and bake for 30 minutes until golden brown.

Once baked, cool the cupcakes in the tin completely and dust with powdered sugar before serving.