So a cupcake might be a suitable MVP, but you're either trying to confirm the basic flavour is fine (so single layer is OK), or maybe the combination of flavours is fine (multiple layers plus icing?) or maybe the overall look/design of the cake (in which case a cupcake is wrong, you need at least one large layer, but maybe's it's a sponge rather than fruitcake because that's easier/cheaper)
If you already know in some detail what the "final product" will be, then there's not a lot of point doing an MVP. The MVP is there to learn about what the final product should be. It's not supposed to be a go/no-go test on whether the final product is correct.