Preheat oven to 350° F and line cupcake tins with 24 cupcake liners.
In a medium bowl, sift flour, baking powder and salt together.
Separate eggs and beat egg whites in large mixer bowl until soft peaks form. With mixer on, gradually beat in sugar.
Beat in egg yolks one at a time, beating well after each addition.
Next, Alternately beat in flour mixture with milk, starting and ending with the flour mixture.
Mix in the vanilla extract.
Fill cupcake liners 1/2 full and bake for 15 minutes or until a toothpick inserted in the center of the cupcake comes out clean. Allow to cool. While cooling make the tres leches sauce
Poke holes in the cupcakes with a straw or fork.
Pour 3 tablespoons of Tres Leches Sauce over each cupcake.
Cover the cupcakes with plastic wrap and refrigerate for 4 hours or over night.
Before serving top with a dollop of whipped cream and some toasted coconut.Tres Leches Sauce
In a large glass measuring cup or bowl whisk together all but 2 tablespoons sweetened condensed milk (the 2 tablespoons of sweetened condensed milk is reserved to sweeten the whipped cream topping), evaporated milk and coconut milk.Whipped Cream
Beat cream in small mixer bowl until stiff peaks form. Fold in remaining 2 tablespoons sweetened condensed milk. Use to top each cupcake before serving