Preheat your oven to 350°F (175°C) and line 30 muffin tins with paper liners to get started.

For the cake, sift together the flour, cocoa powder, baking soda, and salt in a medium-sized bowl. Set this dry mixture aside for later use.

In a large mixing bowl, beat the softened butter and sugar together using an electric mixer on medium speed until the mixture becomes fluffy and pale, which should take about 5 minutes. Add the eggs one at a time, ensuring each is fully incorporated before adding the next.

Next, blend in the sour cream, milk, red food coloring, and vanilla extract, mixing well until smooth and uniform.

Gradually add the dry ingredients to the wet mixture, beating on low speed until just combined. Be cautious not to overmix. Divide the batter evenly among the prepared muffin cups, filling each one approximately two-thirds full.

While the cupcakes are baking, begin preparing the frosting. In a separate bowl, combine the softened cream cheese, butter, sour cream, and vanilla extract. Beat the mixture until it's light and airy. Slowly add the confectioners' sugar, continuing to beat until the frosting is smooth and creamy.

Once the cupcakes have baked and cooled, spread or pipe the frosting generously on top.