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ATP2014
As @
SonicFox5000 already said, to punish the low on Batgirl's cartwheel you must first block her cartwheel STANDING, then crouch-block the low. Doing this will cut down on the pushback you'd otherwise get from crouch-blocking all of the attacks, allowing you to punish with 1 1 3.
The reason for this is that some attacks will hit you on different frames depending on your character's position, whether they be standing or crouching.
The hitbox on Batman's standing 1 may appear short, but it is deceptively good, just like his D2. Don't underestimate it.
If you block the low but don't punish it, you still get to check Batgirl for free. Her Flying Bat is six frames, but because she'll be -9 on the blocked low it will take fifteen frames to become active, and you have plenty of ways to keep her in check even if it's not a punish.