Preheat your oven to 350°F (175°C). Grease the heart-shaped silicone mold with cooking spray. In a bowl, whisk together flour, baking powder, and salt.
Combine the dry ingredients: In a separate large bowl, sift together the flour, sugar, baking powder, baking soda, and salt.
Mix the wet ingredients: In a bowl, whisk together coconut milk, white vinegar, oil, applesauce, water, and vanilla. Let it sit for a couple of minutes to allow the vinegar to react with the milk (this helps with fluffiness).
Mix the batter: Gradually pour the wet ingredients into the dry ingredients, stirring gently until just combined. Do not overmix—some lumps are okay!
Fill the silicone heart mold: Divide the batter evenly among the liners, filling each about ⅔ full to allow room for rising.
Bake: Place the tin in the oven and bake for 18-22 minutes, or until a toothpick inserted in the center comes out clean. Let the cupcakes sit in the tin for about 5 minutes, then transfer them to a wire rack to cool.
Make Strawberry Dip: Melt the vegan white chocolate and coconut oil in a heatproof bowl over a pot of simmering water (double boiler method) or in 20-second increments in the microwave, stirring each time. Once smooth, stir in the strawberry bakery emulsion.
Add Together: Using the same mold, but cleaned, pour the strawberry chocolate on the bottom. Add the vanilla heart cupcakes on top of the strawberry chocolate and freeze for 10 minutes to set.