HEAT oven to 350ºF.
BEAT first 5 ingredients in large bowl with mixer on low speed 1 min. or until dry ingredients are moistened. (Batter will be thick.) Beat on medium speed 2 min. Spoon into 24 paper-lined muffin cups.
BAKE 21 to 24 min. or until toothpick inserted in centres comes out clean. Cool in pans 10 min.; remove to wire racks. Cool completely.
BEAT cream cheese, butter and lemon juice in large bowl with mixer until blended. Gradually add sugar, beating well after each addition. Spread onto cupcakes.
serving size = 1 cupcake (64 g)