Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.

In a mixing bowl, whisk together flour, sugar, baking powder, and salt.

In another bowl, mix milk, vegetable oil, vanilla extract, and eggs until well combined.

Pour the wet ingredients into the dry ingredients and mix until just combined.

Divide the batter evenly into the prepared muffin tin and bake for 18-20 minutes or until a toothpick comes out clean.

While the cupcakes are baking, combine evaporated milk, sweetened condensed milk, and whole milk in a bowl.

Once the cupcakes are done, remove them from the oven and let them cool for 5 minutes.

Poke holes in the tops of the cupcakes with a toothpick and slowly pour the milk mixture over them, allowing it to soak in.

In a mixing bowl, whip the heavy cream, powdered sugar, and vanilla extract until soft peaks form.

Once the cupcakes have cooled completely, top each with a generous dollop of whipped cream.

Serve immediately or refrigerate until ready to serve.