Prepare the Sponges: Preheat your oven to 180°C (160°C fan). Grease and line the bases of three 20cm (8-inch) round cake tins with parchment paper. In a medium bowl, whisk together the plain flour, baking powder, and salt. Set aside.

Mix the Wet Ingredients: In the bowl of a stand mixer fitted with the whisk attachment (or using a hand mixer), beat the eggs and caster sugar on high speed for 5-7 minutes. The mixture should become very pale, thick, and triple in volume. When you lift the whisk, it should leave a ribbon-like trail on the surface for a few seconds.

Combine and Fold: Reduce the mixer speed to low and stream in the milk, melted butter, and vanilla extract. Mix just until combined. Add the dry ingredients to the bowl in two batches, gently folding with a large spatula until no flour streaks remain. Be careful not to overmix and deflate the batter.

Bake the Cakes: Divide the batter evenly between the three prepared tins. Bake for 25-30 minutes, or until the sponges are golden, have pulled away from the sides of the tins, and a skewer inserted into the centre comes out clean. Let them cool in the tins for 10 minutes before turning them out onto a wire rack to cool completely.

Make the Coffee Soak: While the cakes cool, prepare the soak. In a small bowl, stir the caster sugar into the hot espresso until it dissolves completely. If using, stir in the Marsala wine or rum. Set aside to cool to room temperature.

Whip the Mascarpone Cream: In the clean bowl of your stand mixer (or a large bowl with a hand mixer), place the cold mascarpone, cold double cream, sifted icing sugar, and vanilla. Start on low speed to combine, then increase to medium-high and whip until the cream is thick and holds stiff peaks. This should take 2-4 minutes. Watch it carefully, as over-whipping can cause it to split. What works best for me is to stop just as stiff peaks form.

Assemble the First Layer: Once the sponges are completely cool, place one layer on your serving plate or cake stand. Using a pastry brush, generously soak the top of the sponge with about one-third of the coffee mixture. Don't be shy; you want it to be flavourful!

Add the Cream: Spread about one-third of the mascarpone cream evenly over the coffee-soaked sponge, right to the edges. Place the second cake layer on top and repeat the process: soak with another third of the coffee, then spread with another third of the cream.

Finish and Chill: Place the final cake layer on top. Soak it with the remaining coffee mixture. You can either use the remaining cream to cover the top and sides for a fully frosted look or simply create a thick, rustic layer on top. For the classic Tiramisu finish, leave the sides bare. Dust the top generously with cocoa powder using a fine-mesh sieve.

Crucial Chilling Time: Refrigerate the assembled cake for at least 6 hours, but preferably overnight. This step is essential for the flavours to develop and for the cake to set properly, making it easy to slice.