First, preheat your oven to 350°F (180°C) so it reaches the desired temperature while you prepare the batter.
In a bowl, whisk the eggs and sugar together until light and fluffy. You can use a hand whisk or an electric mixer.
Add the oil, milk, and vanilla sugar, and mix well to combine.
In a separate bowl, combine the flour, baking powder, and a pinch of salt. You can add all the dry ingredients without sifting, but sifting helps to avoid lumps.
Gradually add the dry ingredients to the egg mixture, mixing continuously until you have a smooth, lump-free batter.
Divide the batter evenly among the muffin liners. Fill them about 2/3 full to allow room for rising.
Bake the cupcakes for 20-25 minutes, or until a toothpick inserted into the center comes out clean. They're ready when the tops are slightly raised and golden brown.
Once the cupcakes are completely cool, prepare the tiramisu frosting. Combine the mascarpone cheese and heavy cream, then add the coffee until the frosting is smooth and homogenous.
Using a spoon or a piping bag, spread the frosting evenly over the cooled cupcakes. Sprinkle cocoa powder on top of each cupcake, as is traditional for tiramisu.
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