Heat oven to 350°F. Line two standard cupcake pans with 16 foil or paper liners.
Sift together flour, baking powder, baking soda and salt.
In a large bowl, beat butter with an electric mixer. Gradually add sugar; beat until lightened. Beat in egg and yolks. Add flour, alternating with lemon juice-milk mixture, beginning and ending with flour. Stir in zest.
Spoon a heaping 1/4 cup batter into each liner. Bake at 350°F for 20 to 25 minutes, or until crowned and dry to touch. Remove from pans; cool on rack.
With the handle of a wooden spoon, poke a hole in center of each cupcake almost to the bottom. Place raspberry jam in a disposable pastry bag or heavy-duty plastic bag and snip off a corner. Pipe jam into centers of cakes, about 1-1/2 teaspoons in each. Set aside.
Whisk water, lemon juice, egg white, corn syrup and cream of tartar in a medium-size metal bowl. Stir in sugar. Set the bowl in a large skillet filled with at least 1 inch of simmering water. With hand mixer, beat mixture on low speed for about 2 minutes, until it registers 140 degrees F on an instant-read thermometer. Increase speed to high; continue to beat (still in skillet) for 5 minutes. Remove from heat and spread onto cupcakes. Garnish with lemon zest.