The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes. In actual speech, and even sometimes in writing, many people say make, under the influence of the more recent plural noun cupcakes. I would recommend saying makes, but be prepared to hear make.
Are the expressions "This doesn't make sense" and "This makes no sense" equivalents? If not, what's the difference?
The phrase makes for has a more specific meaning that the word makes and in this context limits its definition to the following: to help maintain or promote; further