1-Preheat oven and prepare pans: Preheat the oven to 350°F and line three 6-inch cake pans with parchment paper.

2-Beat eggs and sugar: Beat eggs on medium speed for 1 minute, slowly stream in sugar, then continue beating for at least 10 minutes until the mixture triples in volume, is pale yellow, and falls in a ribbon when beaters are lifted.

3-Fold in dry ingredients: Stir together cake flour and baking powder; sift one-third over the egg mixture and fold gently with a spatula; repeat until all flour is incorporated without deflating the batter.

4-Divide batter and bake: Divide batter evenly among pans (about 200 grams each); bake for 23-25 minutes until a toothpick comes out clean; cool in pans 10-15 minutes, then turn out onto a wire rack, peel off parchment, and cool completely.

5-Prepare espresso soak: In a small bowl, whisk together instant espresso powder, hot water, and coffee liqueur (or strong brewed coffee for alcohol-free); set aside.

6-Make mascarpone frosting: Beat mascarpone until creamy, add heavy whipping cream and powdered sugar, then beat until thick and holds soft peaks; do not overbeat.

7-Assemble layers: Place one cooled cake layer on a serving plate, drizzle 4-5 spoonfuls of espresso soak over it, and spread a generous layer of frosting; repeat with the next two layers, ending with a cake layer on top.

8-Decorate the cake: For a naked look, spread a thin layer of frosting around the sides and scrape off excess; transfer leftover frosting to a piping bag with a round tip, pipe a decorative swirl on top, and dust generously with cocoa powder through a fine-mesh sieve.

9-Chill the cake: Chill the assembled cake for at least 4 hours (overnight is best) before slicing to ensure clean cuts.