In a bowl take 1/2 cup hot milk, add 1 tsp vinegar once the milk becomes warm. Mix well and keep aside for 15 mins. Add 2 tbsp oil and a few drops of vanilla essence. Mix well.
Sieve 1 cup maida , 3/4 cup powdered sugar, 4 tbsp cocoa powder, 1/2 tsp baking powder, a pinch of baking soda into the mixture. Add 1/2 cup milk (room temperature) and mix well for 5-10 mins. The mixture is now ready !
Now place cupcake liners or moulds on the tray and fill them up about 3/4 capacity. Preheat oven at 170 degrees for 10 mins and bake for 10-12 mins.
Decorate using your choice of cake toppings. I have used rainbow balls and heart-shaped sprinkles.