• Preheat oven to 320F. Line the bottom of 3 8-inch pan with parchment paper, do not grease the pans.
• Sift potato starch (180g), and mix it with the almond flour (360g), tapioca flour and baking powder (3 teaspoons) until you no longer see any white lumps.
• Place the egg yolks (9) in a large bowl, and the egg whites (9) in a separated large bowl.
• Mix the oil (240ml) with the egg yolk until smooth, mix in the water (135ml) along with 1 1/4 cup (250g) of the sugar.
• Mix in the vanilla extract (1 teaspoon) and almond extract (1 teaspoon) if using.
• Add the dry ingredients mixture and set aside while you make the meringue.
• Using a stand mixer, or an electric mixer, whip the egg whites until foamy , about 30 seconds.
• Gradually add the remaining of the sugar (50g, 4 tablespoons) while mixing, one tablespoon at a time. Waiting about 10 seconds between each addition.
• Whip until a medium meringue is formed: it forms peaks that stand up but gently curl or bend at the tip. The structure is stable but still elastic, which makes it easy to fold into batters without deflating too quickly.
• Mix in about 1/4 of the meringue into the egg yolks mixture.
• Use a rubber spatula to gently fold in 1/2 of the meringue followed by the rest.
• Divide the batter into the pans (aprox. 500g each) and bake for 45 minutes over the middle oven rack. The cakes are ready when the top is lightly golden and set. Do not open the oven door mid baking.
• Remove the cakes from the oven, cover them with a kitchen towel and set a aide to completely cool before inverting and assembling.

To make the Ganache

• Place heavy cream and brown sugar in a pan over the stove.
• Measure the chopped chocolate (340g) in a a large bowl.
• Cook the heavy cream and sugar over medium heat while stirring, until the sugar has dissolved and you notice small bubbles forming on the sides of the pan.
• Pour the warm liquid over the chocolate chip and cover with a lid or a plastic wrap for a few minutes.
• Remove the lid and slowly whisk the mixture from the center to the sides until you get a smooth frosting.
• Set it a side to set into a spreadable consistency.

To make the simple Syrup

• Place ingredients in a pan over a stovetop.
• Over a medium heat, while occasional stirring allow mixture to boil. Remove from the stove.

To assemble the cake

• On a cake board or a serving dish, place the first layer of cake.
• Using a pastry brush, brush the cake with 1/3 of the simple syrup.
• Spread about 1/4 cup of chocolate frosting and repeat with the remaining layers.
• Cover the cake completely with the remaining of the frosting and decorate with the toasted almonds.