Whisk the sugar and eggs together until the mixture is pale, creamy, and forms firm peaks.
Sift the flour, cocoa powder, and baking powder over the egg mixture.
Using a spatula, gently fold the dry ingredients into the egg mixture, taking care not to deflate the airy texture.
Line a 20 cm springform pan with baking paper and pour in the batter.
Bake at 180°C (350°F) for about 20 minutes, keeping an eye on the time and adjusting as needed for your oven.
After baking, remove the sponge from the pan and let it cool completely on a wire rack.
Once cooled, slice the sponge into three equal layers and set them aside.