Preheat oven to 350℉. Line the bottom of (2) 9" round cake pans with parchment paper that has been gently sprayed with non stick spray. Spray the parchment before adding it to the pans, so that the sides of the pans remain oil-free.
Place room temperature eggs into the bowl of a stand mixer. With the balloon whisk attachment, beat on medium-high for 1 minute, until foamy.
With the mixer running, gradually add the sugar.
Continue beating on medium-high for 8-10 minutes until very thick and fluffy.
While Eggs and Sugar are beating, in a separate bowl, whisk together the Baking Powder and the Flour.
After 10 minutes, check the egg mixture. You will know that it has been whipped enough by taking the whisk attachment off and drizzling a circle, or some other shape, on the top of the batter. Count slowly to 10. If your drizzled shape holds its shape and doesn't sink back into the batter, it is ready.
Sift the Flour mixture into the egg mixture, one third at a time. Gently fold each addition to combine until just incorporated. Make sure to scrape the spatula along the bottom to make sure to incorporate all the flour. Mix until no more flour streaks remain. Take care - DO NOT OVERMIX, as you will deflate the batter.
Divide batter into prepared pans. Gently use off-set spatula to level off the tops.
Bake for 25 minutes, or until the tops are golden brown and a cake tester comes out clean.
Run a butter knife around the edge of the pans to loosen the cakes. Quickly flip cakes onto a piece parchment paper that has been sprayed with non-stick cooking spray, set atop a cooling rack. These cakes are VERY sticky and will stick to a cooling rack, so make sure to add the sprayed parchment. Remove the parchment from the bottoms of the cakes. Cool.