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Preheat oven to 350°. Grease or line 24 cups of standard muffin tins.
Whisk together flour, baking powder, salt, cinnamon, and cocoa powder. Set aside.
Beat butter, sugar, and brown sugar until fluffy. Add eggs, one at a time, beating well after each addition. Mix in vanilla.
Add flour mixture gradually, alternating with milk. Begin and end with flour mixture.
Transfer batter to prepared pans, filling muffin cups about 2/3 full. Bake 22-26 minutes, or until a pick inserted into the center comes out clean.
Cool for about 10 minutes in pans on wire racks. Then, remove from pans to cool completely on wire racks.
Makes 24 cupcakes.
Beat cream cheese and dulce de leche until well-blended. Mix in vanilla and salt, beating until combined.
Frost cooled cupcakes. Store frosted cupcakes in refrigerator. Set out cupcakes for about an hour before serving to bring to room temperature.