preheat oven to 350°F

in a medium bowl, sift together the flour, sugar, baking soda, salt and cocoa powder.

in a large bowl, gently beat together the oil, buttermilk, eggs, food coloring, vinegar and vanilla with a handheld mixer.

add the sifted dry ingredients to the wet mix until smooth and thoroughly combined.

divide the batter evenly among the cupcake tins about 2/3 filled.

bake for about 20 - 22 minutes, turning the pans once half way through.

test with toothpick. remove and let cool before frosting.

in a large bowl, beat cream cheese, butter and vanilla together until smooth.

add the sugar, and on low sped, beat until incorporated.

increase speed to high and mix until light and fluffy.

frost cooled cupcakes.