To make the cake: Preheat oven to 350°F. Grease and flour one glass 9 x 13 inch pan or 2 8x8 pans or 24 cupcake tins; set aside. In a large mixing bowl, beat together the eggs, sugar, oil and pumpkin.Sift together the flour, baking powder, salt, baking soda, salt, cinnamon and pumpkin spice; add to wet ingredients and mix thoroughly with a whisk.
Spread batter into prepared pan.Bake at 350° for 25 to 30 minutes (14-18 mins for cupcakes). Remove from oven and allow to cool for at least 20 minutes before crumbling.
For the frosting: While the cake is baking, beat together the cream cheese, butter and confectioner's sugar in a stand mixer or by hand, until light and fluffy.
Once the cake is cooled, cut into 12 bars and crumble into a large mixing bowl. The texture of the cake causes it to crumble easily. You can also use a fork to break any larger pieces of cake apart. Repeat with each section until the entire cake is crumbled into a fine texture.
Next add frosting mixture onto the crumbled cake.Mix using the back of a large metal spoon, until thoroughly combined. The mixture should be moist enough to roll into 1 1/2-inch balls and still hold a round shape. After rolling the cake balls by hand, place them on a wax paper, cover with plastic wrap and place in the freezer for 10-15 minutes to firm.
Place the candy coating in a deep, microwave-safe plastic or glass bowl. Melt in the microwave, or in a metal bowl over a pan of simmering water, stirring occasionally until smooth.
Dip the balls in chocolate using a toothpick or fork to hold them. Place on waxed paper to set. Some coating may pool around the base of the ball onto the wax paper.Once the coating sets, you can break off any unwanted coating.Repeat with the remaining cake balls and let dry completely.You can make the cake balls ahead of time and store them in an airtight container on the counter or in the refrigerator for several days.
Tips: The cake balls will be easier to roll if you wash and dry your hands periodically during the rolling process. Dry your hands completely each time, and make sure you don't get water in the candy coating, as it can make it unusable. You can use a mini ice cream scoop to get uniform-size cake balls. If you don't need or want to make 48 cake balls, simply divide the cake in half for 24 cake balls or in quarters for 12 and freeze the remaining cake for later use. Remember to reduce the amount of frosting proportionally.