Preheat the oven to 350°F.
Line a muffin pan with paper cupcake liners.
In a large mixing bowl, whisk together the sifted cake flour, Dutch-process cocoa powder, and salt.
Set the dry mixture aside.
In the bowl of a stand mixer fitted with the paddle attachment, combine the sugar and vegetable oil.
Beat on medium-high speed until fully combined.
Add the eggs one at a time, mixing well after each addition.
Scrape down the sides of the bowl as needed.
Add the red food color and vanilla extract.
Mix until evenly incorporated.
Reduce the mixer speed to low.
Add the flour mixture in three additions, alternating with two additions of buttermilk.
Mix after each addition until just combined.
In a small bowl, stir together the baking soda and distilled white vinegar.
Allow the mixture to foam.
Add the baking soda and vinegar mixture to the cupcake batter.
Mix on medium speed for approximately 10 seconds, or until incorporated.
Fill each cupcake liner about three-quarters full with batter.
Bake for approximately 20 minutes, rotating the pan halfway through the baking time.
The cupcakes are done when a toothpick inserted into the center comes out clean.
Transfer the muffin pan to a wire rack.
Allow the cupcakes to cool completely before removing them from the pan and frosting.
To prepare the cream cheese frosting, place the softened cream cheese and powdered sugar in the bowl of a stand mixer fitted with the paddle attachment.
Beat until smooth and creamy.
Add the vanilla extract.
Beat until fully combined.
Transfer the frosting to a large decorating bag fitted with a 1M decorating tip.
Hold the piping tip approximately 1/4 inch above the cupcake at a 90-degree angle.
Pipe a spiral of frosting, beginning at the outer edge and working inward.
Store the frosted cupcakes in airtight containers in the refrigerator for up to 3 days.
Bring the cupcakes to room temperature before serving.