Begin by preheating your oven to 325°F (165°C) and prepare two 12-cup muffin trays with paper liners.
In a mixing bowl, blend together the sifted flour, sugar, baking powder, and salt. In a separate bowl, whisk the eggs vigorously for 1 to 2 minutes.
In a large bowl, mix the milk, oil, and vanilla extract using an electric mixer on a low setting until combined. Gradually add the dry flour mixture, ensuring it integrates well, then gently fold in the whisked eggs. Spoon the batter into the lined muffin trays.
Bake in the preheated oven until a toothpick inserted into the center of a cupcake comes out clean, approximately 20 to 25 minutes. Allow the cupcakes to cool in the tin for 5 minutes before transferring them to a wire rack to cool completely.