Line two 12-count standard muffin pans with cupcake liners. Preheat the oven to 350°F/177°C.
In a small bowl, combine the milk and vinegar, set aside.
In a medium sauce pot set over medium-low heat, warm the butter, oil, water, and 1 tbsp espresso powder until the butter is melted. Remove from heat, set aside.
In the bowl of an electric stand mixer, whisk together the flour, sugar, cocoa, remaining 2 tbsp espresso powder, baking soda, and salt. Add in the vanilla, milk mixture, and warmed butter mixture. Whisk until well combined. Add in the eggs, whisk until smooth. Once smooth, cover the mixer and bowl with a damp tea towel and mix on high for 15 seconds to lighten the batter. The tea towel will prevent batter from splashing out. Fill each cupcake liner to about ¾ full. Bake at 350°F/177°C until the cupcakes have risen and spring back when gently poked, about 20-25 minutes. Cool the cupcakes in the pan for 5 minutes before removing to cool completely on a wire rack.