Preheat the oven to 350°F (175°C). Line 2 standard cupcake pans with liners.

Sift flour, baking powder, salt, baking soda, and nutmeg together in a bowl.

In a large bowl, beat butter, vegetable oil, and sugar together with an electric mixer until light and fluffy (about 3 minutes). Gradually add eggs, vanilla, and almond extract and beat on medium-high speed for another 3 minutes.

Mix in half of the flour mixture, then add sour cream and milk. Add remaining flour mixture and mix until just combined. Divide batter among the prepared cupcake pans, filling each liner about 1/2 full.

Bake cupcakes for 22-26 minutes until golden brown and tops spring back when touched. Cool for 10 minutes in pans, then transfer to a wire rack to cool completely (about 30 minutes).

Prepare coffee syrup by mixing hot water, espresso powder, sugar, and coffee liqueur until combined.

Poke holes in the top of each cupcake using a toothpick. Pour 1 tablespoon of coffee soak over each cupcake.

Make mascarpone frosting by beating butter with an electric mixer until smooth (about 2 minutes). Gradually add confectioner's sugar, vanilla, and salt, then beat until smooth and fluffy. Add mascarpone and mix until just combined.