Preheat the oven to 350°F.
Place all the ingredients for the cupcake batter into a large mixing bowl and whisk together until fully combined.
Line a cupcake tin with liners and fill each about ½ way full.
Place in the oven and bake for 20 to 25 minutes or until a toothpick come out clean when inserted into the center.
Allow the cupcakes to cool completely before frosting.
Place the egg whites and cream of tartar in an electric stand mixer fixed with a whisk attachment.
Beat the egg whites on medium-high speed until light and frothy.
Begin adding the sugar, 2 tablespoons at a time, until fully incorporated.
Add the corn syrup and vanilla and beat until the mixture has become glossy and fluffy and stiff peaks form, about 8 minutes. (if you think the mixture looks glossy but soupy, keep beating!)
Scoop the mixture into a piping bag fitted with a round tip and pipe over the cooled cupcakes.