Preheat Oven & Prepare Pan: Preheat your oven to 350°F and line a 24-cup cupcake tin with liners.
Mix Dry Ingredients: In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
Prepare Wet Ingredients: In another bowl, beat the egg yolks with ¾ cup of sugar until pale yellow and creamy (about 2 minutes). Whisk in the milk and vanilla extract.
Whip Egg Whites: Using a stand or hand mixer, whip the egg whites until foamy, then gradually add the remaining ¼ cup sugar. Continue beating until stiff peaks form.
Combine Batter: Gradually fold the egg yolk mixture into the dry ingredients. Gently fold in the whipped egg whites, ensuring not to deflate the batter.
Fill & Bake: Evenly divide the batter into the cupcake liners, filling each about ¾ full. Bake for 15–20 minutes, or until a toothpick inserted in the center comes out clean. Cool for 10 minutes in the pan before transferring to a cooling rack.
Prepare Syrup: In a medium bowl, whisk together the evaporated milk, sweetened condensed milk, and heavy cream until smooth.
Soak Cupcakes: Once cooled, poke holes in the tops of the cupcakes using a skewer or fork. Spoon 1 tablespoon of the syrup onto each cupcake, allowing it to soak in completely. Repeat until all syrup is absorbed.
Whip Frosting: Beat the heavy cream and sugar together on high speed until thick and spreadable, about 1½–2 minutes.
Decorate: Transfer the frosting to a piping bag (or use a spoon) and pipe or spread it onto the cupcakes. Garnish with fresh berries and serve.