Preheat a fan-forced oven to 150C / 300F (170C / 340F for no fan). Spray only the bottom (not sides) of two 20cm / 8-inch cake tins with oil spray and line the bottom with baking paper.
Combine dry ingredients - To a medium sized mixing bowl, whisk together the cake flour, cocoa powder, baking powder and salt. Set aside.
Whip egg whites - To a separate large bowl add the egg whites and cream of tartar. Use an electric hand beater to whisk until frothy. Slowly add 105g (half) of the sugar while the mixer is on high speed. Once all the sugar has been added continue mixing for 90 seconds. The mixture will thicken and become glossy. Take care not to overwhip the mixture otherwise it will result in large air bubbles in your cake.
Whip the egg yolks - To a separate bowl, add the egg yolks, remaining sugar, water, and vanilla extract and use your electric hand mixer to whip until pale, thickened, and creamy, about 5 minutes. The mixture should fall off in ribbons when you lift the beaters.
Fold in dry ingredients - Sift 1/3 of the dry ingredients into the egg yolk mixture and use a spatula to fold through. Then repeat with another 1/3 of the dry ingredients until all of it is combined. Take care not to overmix.
Fold in the meringue - Add half the meringue and gently fold through with a spatula. Then add the other half and repeat.
Bake - Divide the mixture between the two cake tins and bake in the middle rack of your oven for 30 minutes or until a toothpick inserted into the center comes out clean. Once baked, allow to cool in the tins for 10 minutes before carefully running a knife around the sides to release them. Transfer to a cooling rack to cool completely.
To trim cakes - Once the cake is completely cooled, trim each cake in half which will give you 4 layers of cake. I used a cake leveler but a large, serrated knife will work as well. Discard or snack on excess cake. Set aside the cake layers and cover with a damp towel until ready to use.