Allow the egg whites to sit at room temperature for at least 30 minutes.
Preheat the oven to 350°F. Line two standard muffin pans with paper baking cups.
In the bowl of a food processor or blender, process the gluten-free flour, cornstarch and powdered sugar together until smooth, about 30 seconds. Pour into a bowl.
Add the granulated sugar to the food processor or blender and pulse 5-7 times. You don’t want to turn it into powdered sugar, just a little finer than it is normally.
In the bowl of a stand mixer, or using a hand mixer, beat the egg whites on high speed until starting to foam.
Add the salt, cream of tartar, vanilla extract and almond extract and continue whipping on high speed.
With the mixer running on high, slowly add the granulated sugar, 1 tablespoon at a time, until all the sugar is added and the mixture is glossy with soft peaks.
Using a rubber spatula, slowly fold in the flour mixture, ⅓ at a time. Do this carefully and slowly so you don’t deflate the egg whites. (This is the key to good angel food cake!)
Using a kitchen scoop or large spoon, fill each baking cup ¾ of the way up. Bake for 18-20 minutes, until a toothpick inserted in the center comes out mostly clean with a few moist crumbs.
Let the cupcakes cool in their pan for 5 minutes, then transfer to a wire rack to cool completely.
For the mascarpone whipped cream: In the bowl of a stand mixer fitted with the whisk attachment, or using a hand mixer, whip the mascarpone on medium-low speed until creamy, about 1 minute.
Add the powdered sugar, E-Z Gel, vanilla extract and almond extract. Mix to combine.
With the mixer running, slowly drizzle in the heavy cream. Once all of the cream has been added, turn the mixer to medium speed and whip until the frosting holds stiff peaks, about 1 minute.
Frost the cupcakes as desired. Garnish with fresh berries.