To Prepare the Cupcakes:

Preheat the Oven:

1. Preheat the oven to 350°F (175°C). Line a standard muffin tin with paper cupcake liners.

Combine the Dry Ingredients:

1. In a large mixing bowl, whisk together the sifted cake flour, cocoa powder, and salt. Set aside.

Mix the Wet Ingredients:

1. In the bowl of a stand mixer fitted with the paddle attachment, combine the sugar and vegetable oil. Beat on medium-high speed until well incorporated. Add the eggs, one at a time, mixing thoroughly after each addition. Scrape down the sides of the bowl as needed. Incorporate the food coloring and vanilla extract until evenly mixed.

Alternate the Dry and Buttermilk:

1. Reduce the mixer speed to low. Add the dry ingredients in three additions, alternating with two additions of buttermilk. Mix until just combined after each addition.

Add Leavening Agents:

1. In a small bowl, stir together the baking soda and vinegar—it will foam slightly. Immediately add this mixture to the batter and mix on medium speed for about 10 seconds, or until evenly combined.

Portion and Bake:

1. Divide the batter evenly among the cupcake liners, filling each approximately three-quarters full. Bake for 18 to 20 minutes, rotating the pans halfway through baking. Cupcakes are done when a toothpick inserted into the center comes out clean. Cool the cupcakes in the pan for 5 minutes, then transfer to a wire rack to cool completely before frosting.

To Prepare the Cream Cheese Frosting:

1. In a stand mixer fitted with the paddle attachment, beat the softened cream cheese and powdered sugar until smooth and fluffy.
2. Add the vanilla extract and continue mixing until fully incorporated.
3. Transfer the frosting into a piping bag fitted with a large star or round tip. Pipe onto the cooled cupcakes as desired, beginning at the outer edge and working inward in a spiral motion.