Preheat oven to 350°F. Line a 12-cup muffin pan with paper liners.
Zest and juice the mandarins. Measure out zest and juice and set aside.
Whisk flour, baking powder, baking soda, and salt in a bowl.
Cream softened butter and sugar until pale and fluffy, 2 to 3 minutes.
Beat in the eggs gradually, then mix in vanilla and half the zest.
Stir together milk and mandarin juice in a measuring cup.
Add dry ingredients to the butter mixture in two additions, alternating with the milk-juice. Mix just until combined.
Fold in the oil gently to keep the crumb tender.
Divide batter evenly into liners, about two-thirds full each.
Bake 17 to 19 minutes, until a toothpick comes out clean. Cool 10 minutes, then transfer to a rack to cool completely.
Beat cream cheese and butter until smooth. Gradually beat in powdered sugar.
Mix in remaining zest, mandarin juice, vanilla, and a pinch of salt. Whip until light and spreadable.
Swirl frosting onto cooled cupcakes. Garnish with mandarin segments or extra zest.
Notes
Try a coconut twist by replacing half the milk with coconut milk and sprinkling toasted coconut on top. For storage, refrigerate frosted cupcakes in an airtight container for up to 3 days; unfrosted cupcakes freeze well for 2 months.This recipe is an original creation inspired by classic Mandarin Cupcake Recipes flavors. All ingredient ratios and instructions are independently developed.