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

In a large mixing bowl, beat softened cream cheese and granulated sugar until smooth and creamy, about 3-4 minutes. Incorporate milk, egg yolks, and vanilla extract until blended.

Sift in the all-purpose flour and cornstarch into the cream cheese mixture and gently mix until smooth.

In a clean bowl, whip the egg whites with a pinch of salt until soft peaks form, about 3-5 minutes. Gradually add a tablespoon of granulated sugar and continue to whip until stiff peaks develop.

Gently fold the whipped egg whites into the cream cheese batter in three parts using a rubber spatula.

Spoon the batter into the prepared cupcake liners, filling them about two-thirds full.

Place the muffin tin in the preheated oven and bake for about 30 minutes, until tops are golden brown and centers feel set.

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