Preheat oven to 350 F and arrange rack in center of oven. Line 12-cup muffin tin with paper liners. In medium bowl, whisk flour, baking powder, baking soda and salt.
In large bowl, using handheld mixer on medium-high speed, beat granulated sugar and butter until light and fluffy, 3-4 minutes. Add egg whites and vanilla; beat until smooth, about 2 minutes. Add sour cream and beat until combined.
Add half of dry ingredients to wet ingredients. Beat on low until incorporated. Add milk and beat to combine. Add remaining dry ingredients and beat until combined.
Add batter to liners until three-quarters full. Bake 19-22 minutes, until slightly golden on top.
Remove cupcakes from pan and cool completely.