In a large bowl, combine flour, baking powder, Splenda, cocoa powder, cinnamon, and ginger. In another bowl, combine egg whites/egg white substitute, soy/skim milk, vanilla extract, pumpkin purée, black coffee, and whiskey. Mix for 10 minutes, then slowly add dry ingredients as you mix with an electric mixer. Fill 24 cupcake papers 2/3's of the way, and bake for 15 minutes (or until done in center) on 425°F.