Preheat oven to 350°F (175°C). Line a muffin tin with 12 cupcake liners.
In a bowl, whisk together flour, baking powder, and salt.
In another bowl, beat butter and sugar until light and fluffy (about 2 minutes). Add eggs one at a time, then mix in vanilla extract
Alternate adding dry ingredients and milk, starting and ending with the dry ingredients. Mix until just combined.
Divide the batter evenly into cupcake liners, filling about ⅔ full. Bake for 18–20 minutes or until a toothpick inserted comes out clean.
Let cupcakes cool completely before filling and frosting.Using a small knife or piping tip, cut out the center of each cupcake (don’t cut all the way through). Fill each hole with about 1 teaspoon of strawberry jam. Replace the removed cupcake tops (trim if needed).
Beat cream cheese and butter until smooth and fluffy. Add strawberry jam, vanilla extract, and salt, mixing until combined.
Gradually mix in powdered sugar, beating until smooth and creamy. If frosting is too soft, chill for 15 minutes before piping.
Pipe or spread frosting onto the cupcakes. Garnish with fresh strawberries or sprinkles if desired.