Mix egg yolks and sugar in a bowl until pale and fluffy.

Add milk, vegetable oil, and vanilla extract, then mix thoroughly.

Sift in cake flour and baking powder, then mix until just combined.

Whip egg whites with sugar in two additions until stiff peaks form.

Fold the meringue into the yolk mixture in thirds, using a spatula.

Fill muffin cups 70–80% full, tap to remove air bubbles, and bake at 170°C for 20 minutes.

Immediately invert cupcakes onto parchment paper to cool.

Whip cream and sugar until stiff peaks form, then transfer to a piping bag with a round tip.

Poke a deep hole in the center of each cupcake using chopsticks.

Pipe whipped cream into the hole, ensuring not to overfill.