Preheat oven to 375°F (190°C). Line a 12-cup muffin tin with liners or grease well.
In a large bowl, whisk together the flour, sugar, baking powder, and salt.
In a separate bowl, whisk together the milk, oil, egg, and vanilla extract.
Pour the wet ingredients into the dry ingredients and stir until just combined. Do not overmix! A few lumps are okay.
In a small bowl, combine the melted butter, brown sugar, cinnamon, and flour. Mix until a paste forms.
Fill each muffin cup about halfway with batter.
Drop spoonfuls of the cinnamon swirl mixture on top of the batter in each muffin cup. Use a toothpick or skewer to swirl the cinnamon mixture into the batter.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean and the edges are golden brown.
Let the muffins cool in the muffin tin for a few minutes before transferring them to a wire rack to cool completely.
While the muffins are cooling, whisk together the powdered sugar, milk, and vanilla extract in a small bowl until smooth and creamy. Add more milk, 1 tablespoon at a time, until you reach your desired consistency.
Once the muffins are cooled, drizzle the icing over the top. Serve immediately.