Cupcakes can be baked in advance and frozen. When freezing cupcakes, I like to line them up and cool on a foil-wrapped sheet cake board. (Foil wrapped so that it can be re-used). Cover the cupcakes with a layer of plastic wrap, then wrap with foil and freeze. When time to thaw, keep them wrapped to allow condensation to form on the foil. Then, unwrap after 30-45 minutes and allow them to finish thawing.