Grease twenty-four 2-1/2-inch regular-size muffin pans or twelve 3-1/2-inch jumbo-size muffin pans, or line with paper bake cups. Set pans aside.
For filling, in a small bowl, beat together cream cheese, the 1 egg, and the 2 tablespoons sugar; set aside.
For topping, in a small bowl, stir together the coconut, nuts, the 3 tablespoons sugar, and the 1/2 teaspoon cinnamon; set the topping aside.
In a large mixing bowl, combine the flour, the 2 cups sugar, the baking powder, the 2 teaspoons cinnamon, the salt, and baking soda. Make a well in center.
In a medium bowl, stir together the 2 eggs, the pumpkin, oil, and vanilla. Add to dry ingredients. Stir until mixture is just moistened.
Fill the muffin pans about 1/3 full with the pumpkin batter. Drop a heaping teaspoon of the filling on top of batter in the regular-size muffin pans or a heaping tablespoon of the filling on batter in jumbo-size pans. Top with the remaining batter, filling the pans about two-thirds full. Sprinkle with the topping.
Bake the regular-size muffins in a 375 degree F oven for 20 to 25 minutes; bake the jumbo-size muffins in a 350 degree F oven for 25 to 30 minutes or until a toothpick inserted near the centers comes out clean. Cool for a few minutes on wire racks and serve warm. Makes 24 regular-size or 12 jumbo-size muffins.