Preheat your oven to 170C / 340F (fan off), 150C / 300F (fan on). Spray only the bottom (not sides) of two 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, baking powder and salt. Set aside.
Make meringue - To a separate large bowl add the egg whites and cream of tartar. Use an electric hand beater to whisk until frothy. Slowly add 1/2 (105g) of the sugar while the mixer is on high speed. Once all the sugar has been added continue mixing for 2 minutes. 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.
Whisk egg yolks and sugar - To a separate bowl, add the egg yolks, remaining sugar (105g), 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 1/2 of the dry ingredients into the egg yolk mixture and use a spatula to fold through. Then add the remaining dry ingredients and fold through until no dry ingredients are showing. Take care not to overmix.
Fold in 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 8-inch tins and bake in the middle rack of your oven for 25-28 minutes or until a toothpick inserted into the centre 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.