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HEAT oven to 350ºF.
BEAT first 5 ingredients with mixer until blended; spoon into 24 paper-lined muffin cups.
BAKE 20 to 22 minutes or until toothpick inserted in centers comes out clean. Cool in pan for 2-3 minutes then using a straw or knife, poke 3-4 holes in the top of each cupcake. Drizzle a small amount of caramel sauce over the top of each cupcake, allowing it to sink into the poked holes. Cool in pans 10 minutes; remove from pans. Cool completely.
BEAT cream cheese, butter, caramel and vanilla in large bowl with mixer until blended. Gradually beat in sugar. Blend in cinnamon and salt. Spread over cupcakes. Optional, garnish with a drizzle of caramel sauce and pinch of sea salt.
STORE cupcakes in refrigerator.