Preheat oven to 350°F. Line 24 muffin/cupcake holes with paper liners. Set aside.

In a medium bowl, combine the coffee, cocoa and cinnamon with a wire whisk until smooth. Set aside.

In a separate medium bowl, mix the flour, baking powder, salt and baking soda until well blended; set aside.

In a large bowl, beat the butter and sugar with an electric mixer on HIGH speed until creamy. Add the eggs, one at a time, beating well after each addition. Set the mixture aside.

Add the buttermilk and vanilla to the slightly cooled coffee mixture.

Add half of the flour mixture, then add the coffee mixture, into the butter mixture. Repeat with remaining flour and coffee mixture. Beat on medium speed, scraping the bowl occasionally, until the mixture is well combined. Divide the batter evenly between the paper-lined tins.

Bake for 18-23 minutes or until a toothpick inserted near the center of one of the cupcakes tests clean. Cool in pans for 10 minutes before removing to a wire rack to cool completely.

Meanwhile, in a large bowl, beat the dulce de leche and cream cheese on high speed until well blended and smooth. Scrape down the sides of the bowl. Beat in the whipping cream until stiff peaks form. Top cooled cupcake with frosting.

Serve immediately or refrigerate until serving.