Preheat oven to 180°C/160°C fan forced. Line 20 holes from two 12-hole (1/3 cup/80mL) muffin pans with paper cases.
In a large bowl sift flours, bicarbonate of soda, cinnamon, nutmeg, caster sugar. Fold in carrot.
In a large jug or mixing bowl, whisk vegetable oil, eggs, sour cream, and vanilla extract until smooth.
Mix wet mixture into dry, stir until combined, divide mixture among prepared paper cases. Bake for 20 minutes, or until an inserted skewer comes out clean). Cool 3-4 minutes.
Whilst cakes are still warm, use the end of a wooden spoon to make a hole in each cupcake – note you only want the holes to be about half the depth of the cupcake. Squeeze NESTLÉ Sweetened Condensed Milk Squeezy into each hole, stand a few minutes, and repeat until the condensed milk no longer soaks into the cake and is visible in the hole.
Meanwhile to make cream cheese frosting; using an electric mixer; beat butter, sugar and vanilla; for two minutes or until light and creamy. Add cream cheese and NESTLÉ Sweetened Condensed Milk Squeezy and beat for a further 2 minutes. Place mixture into a piping bag fitted with a large star nozzle. Pipe over cooled cupcakes. Sprinkle with chopped pecans or walnuts.
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