Preheat the oven to 350°F. Line a 12-hole muffin pan with cupcake liners.
Whisk the flour, baking powder, baking soda, and salt in a medium bowl until combined, then set aside.
Place the oil, softened butter, and granulated sugar in the bowl of a stand mixer and beat with the paddle attachment on medium speed for 2 minutes, or until the mixture is light and fluffy.
Add the eggs and espresso powder to the oil mixture and beat on medium speed for 1 minute.
Add half of the flour mixture and stir on low speed until barely combined, then mix in the milk and vinegar. Add the other half of the flour mixture and stir, then mix in the cooled coffee until the batter is smooth and well combined. It will be quite thin.
Divide the batter among the liners, making sure that each one is no more than ⅔ full.
Bake at 350°F for 12-15 minutes, or until a toothpick inserted into the center of a cupcake comes out clean or with a few moist crumbs.
Let them cool for 5 minutes in the pan, then take them out of the pan and let them cool for 25 minutes on a wire rack.