Preheat the oven to 350°F.
In a large bowl, mix the flour with baking powder and cocoa powder. Sift thoroughly.
Add salt, sugar, the egg, oil, buttermilk, food coloring, and vinegar. Mix everything into a smooth batter.
Divide the batter evenly into 12 muffin cups or a muffin tin. Bake for 15–20 minutes. To check if they’re ready, insert a toothpick into the center — if it comes out clean, the muffins are ready.
As the cupcakes cool, cream the cream cheese and butter together. Add the vanilla extract and powdered sugar, and mix until smooth.
Now layer cake and cream in 8 dessert glasses. Dust the dessert with cocoa powder, and serve.