Set oven to 350 degrees F and line a muffin pan with cupcake liners.
For the Cupcakes:
In a large bowl combine flour, baking powder, salt and cinnamon.
In another two bowls separate the egg yolks and whites. To the yolks add 3/4 cup of sugar. Beat with a mixer until yolks are pale yellow and fluffy. Add coconut milk and vanilla extract. Mix until combined. Slowly, and gently incorporate yolk mixture into flour mixture.
Beat egg whites on high until soft peaks form. Add the remaining 1/4 cup of sugar and beat until stiff but not dry. Gently fold egg whites into batter until incorporated being careful not to over mix.
Scoop batter into cupcake liners and bake for 15 minutes or until toothpick inserted in center comes out clean. Remove to a wire rack to cool completely (about 10 minutes).
For the Tres Leches:
In a bowl combine 1/2 cup heavy whipping cream, one can of sweetened condensed milk, and evaporated milk. Whisk until smooth and combined.
Score the tops of each cupcake with a sharp knife so liquid can easily be absorbed.
Pour one tablespoon at a time into each cupcake, let it absorb and continue until you have put 3 tablespoons into each cupcake. Let them stand and absorb for about 20 minutes.
For the Topping:
Beat the heavy whipping cream in a large bowl until soft peaks form, add the powdered sugar and continue to beat until stiff. Pipe the whipped cream onto each cupcake and sprinkle with cinnamon and sugar and top with fresh sliced strawberries.
Store cupcakes loosely covered in the refrigerator until ready to serve. I recommend topping with the whipped cream topping just before serving.