For Cupcakes: HEAT oven to 350°F. Line 24 muffin cups with paper liners. Whisk flour, baking soda, salt and sugar in medium bowl until combined. Beat canola oil, vanilla, eggs, sour cream, milk and espresso mixture in medium bowl with electric mixer on low until blended. Mix in flour mixture 1/3 at a time until batter is smooth. Divide batter evenly in prepared muffin cups.
BAKE for 15 to 18 minutes or until toothpick inserted in center comes out clean. Cool on wire rack.
For Frosting: STIR milk, salt, espresso mixture and vanilla in a medium bowl until dissolved. Add powdered sugar. Beat on low with electric mixer until creamy. Add shortening. Beat on high until light and fluffy. Spread or pipe cupcakes with frosting. Drizzle with caramel topping.
Calories 0 (Calories from Fat 0), Total Fat 0g (Saturated Fat 0g, Trans Fat 0g), Cholesterol 0mg, Sodium 0mg, Total Carbohydrate 0g (Dietary Fiber 0g, Sugars 0g), Protein 0g; Percent Daily Value*: Vitamin A 0%, Vitamin C 0%, Calcium 0%, Iron 0%.
*Percent Daily Values are based on a 2,000 calorie diet.