That would be the first 4 listed & step 1 in the instructions. I have updated the recipe for clarity – here is the original list of ingredients and directions for reference.
2 tbsp butter
4 tbsp all-purpose flour
2 tbsp brown sugar
1/2 tsp cinnamon
1-1/4 cups all purpose flour
¼ cup sugar
½ teaspoon baking powder
½ teaspoon cinnamon
½ cup milk room temperature
4 tablespoons butter melted & cooled
1 teaspoon pure vanilla extract
Combine first 4 ingredients in a small bowl & whisk together until it looks like wet sand- set aside.

Obviously the 5 min timeframe isn’t including the time for butter to set to room temp. It’s the time it takes once you’re ready to prepare. That’s very obvious. You just wanted to find fault.

I don’t know, I’m not a registered dietician. You could use one of the many free calorie counting apps available.

No – clearly a glitch -the directions say to microwave 2-3 minutes on high. Not sure where the time totals pulled from when I converted to a different recipe card.