Preheat the oven to 350°F (175°C) and line a 12-cup muffin tin with paper liners.
In a medium bowl, whisk together the flour, baking powder, and salt.
In a large bowl, cream together the butter and sugar until light and fluffy. Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.
Gradually add the dry ingredients to the wet mixture, alternating with the milk. Mix until just combined.
Spoon the batter into the prepared muffin tin, filling each cup about ¾ full.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool completely.
Once cooled, cut a small hole in the center of each cupcake using a small knife. Fill halfway with softened cream cheese, then top with caramel sauce as the second filling.
Frost the cupcakes with cream cheese frosting, drizzle with extra caramel sauce, and garnish with a pretzel twist if desired. Finish with a sprinkle of sea salt flakes for the perfect sweet-salty balance.
