Preheat your oven to 350 degrees F. Line mini cupcake pan with paper liners. Set aside.

In a medium mixing bowl, whisk together the dry ingredients (flour, sugar, baking soda, baking powder salt and cocoa).

In another mixing bowl, whisk together the wet ingredients (oil, milk, vanilla and vinegar).

Add dry ingredients to wet ingredients and whisk together until smooth.

Fill cupcake liners about 2/3 full.

Bake cupcakes for 16 to 18 minutes (17 minutes was the magic number for most) until the toothpick inserted in the center of each cupcake comes out clean. Take the closer look.

In a bowl, add cocoa powder with a few spoonfuls of the cream. It took me around 8- 9 tablespoons of cream.

Stir together until it forms a creamy paste. Don't forget to put the rest of the cream in the refrigerator.

In a mixing bowl, add chilled cream cheese and creamy cocoa paste prepared in steps above.

With an electric hand beater beat it for 30 seconds to incorporate cocoa paste.

Add the sugar, salt and vanilla and continue beating until fully combined. Make sure that sugar is fully combined otherwise it would result in grittiness.

Slowly stream the cream from one side of the bowl into the mixture while continuing to beat the mixture. This will help reduce splashing. Beat until the mixture is fully combined and has formed stiff peaks.

Beat until the mixture is smooth and has formed stiff peaks.

Use immediately for frosting. Store leftovers into the refrigerator.