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1. Preheat oven to 350 degrees and line pan with cupcake liners.
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2. In a large bowl, gently combine oil, egg whites, buttermilk, sour cream and vanilla extract.
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3. Sift in cake mix and stir.
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4. Fill cupcake liners 3/4 full and bake for 17-22 minutes, or until and inserted knife comes out clean.
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5. Buttercream: Beat butter and cream cheese for 3 minutes, scrape down bowl as needed. Add cocoa powder, vanilla extract and slowly add powdered sugar until you reach your desired consistency. If your buttercream becomes too thick, add 1 tablespoon of milk.
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6. Pipe buttercream onto cool cupcakes and top with sprinkles.