01 - 
                Preheat your oven to 175°C (350°F). Grease and line two 8-inch round cake pans with parchment paper.
              
              
              
                02 - 
                In a medium bowl, sift together the flour, baking powder, and salt.
              
              
              
                03 - 
                In a large bowl, whisk egg yolks with ½ cup sugar until thick and pale. Add vanilla, milk, and oil.
              
              
              
                04 - 
                In a separate bowl, beat egg whites with a mixer until soft peaks form. Gradually add the remaining ½ cup sugar and beat until stiff peaks form.
              
              
              
                05 - 
                Fold the dry ingredients into the yolk mixture, then gently fold in the egg whites in batches to maintain the airiness.
              
              
              
                06 - 
                Divide the batter evenly between the prepared pans and bake for 20-25 minutes, or until a toothpick inserted in the center comes out clean. Let the cakes cool completely.
              
              
              
                07 - 
                In a chilled bowl, whip the heavy cream until soft peaks form. Gradually fold in the caramel sauce until well combined. Chill until ready to use.
              
              
              
                08 - 
                In a saucepan, combine sugar and water over medium heat. Cook without stirring until the sugar melts and turns a deep amber color. Carefully add the warm cream (it will bubble vigorously) and stir until smooth. Stir in the butter and let the glaze cool slightly before using.
              
              
              
                09 - 
                Place one sponge layer on a serving plate. Spread an even layer of caramel whipped cream over it. Top with the second sponge layer.
              
              
              
                10 - 
                Pour the caramel glaze over the top of the cake, letting it drip down the sides for a polished look.
              
              
              
                11 - 
                Top with caramel shards, whipped cream swirls, or a sprinkle of sea salt. Refrigerate the cake for at least 1 hour before serving.