Preheat oven to 350 degrees.
Start with the Brownies: In the mixing bowl of a stand mixer, cream together the butter, vanilla, eggs, and sugar.
In a separate bowl, add the flour, baking powder, salt, and cocoa. Blend together, and add to the mixer, and blend until smooth and creamy.
Line a muffin tin with cupcake liners, and fill the liners about 1/3 full of the brownie batter.
Next, make the cake layer: Rinse out the mixing bowl, and add to the mixing bowl, the sugar, butter, eggs, and vanilla, and mix until creamy and smooth.
In a separate bowl, add the flour, baking powder, and salt, and blend well, Add the flour mixture to the mixing bowl a little at a time, alternating withe the milk, until all flour and milk have been added. Blend until the batter is smooth.
Add the Orange gel food coloring. Add 1/2 a teaspoon to start, and mix to blend the color. Add a little more food coloring gel until desired color is achieved.
Fill the cupcake liners with the orange cake batter, to about 2/3 full, on top of the brownie layer. Place the muffin tin in the oven at 350 degrees, for 20 to 25 minutes, or until a toothpick inserted in the center comes out clean.
When the cupcakes are done, remove them from the muffin tin to a wire rack to cool. Allow the cupcakes to cool completely .