Genoise: Preheat oven to 350ºF. Butter 2 cake pans. Circular or square 8-9 in pans work.
In a heatproof bowl, combine eggs and sugar. Slowly heat it the egg mixture on a double boiler (see note) until well combined and creamy for a few minutes. Egg should not coagulate. Remove from heat.
With a hand mixer (or stand mixer), whisk the eggs until double in volume and thick. It will naturally cool down in this process.
Fold in the flour into the egg mixture and pour into prepared pans. Bake for 15 minutes until barely set. Cool and remove from pan.
Meanwhile, mix the coffee and Kahlua together. Brush the syrup on both tops of the cake and let it soak in the liquid. Set aside.
Tiramisu Filling: In a large bowl, beat the mascarpone and Kahlua together until smooth. Set aside.
In a heatproof bowl for a double boiler, whisk together egg yolks and 1/4 cup sugar. Place the bowl on top of your pot of boiling water and continue to whisk the egg yolks until foamy and well combined for a few minutes. Remove from heat and beat into mascarpone. It's okay that it's hot.
Whisk the heavy cream and vanilla extract to stiff peaks. Be careful not to over-whisk. Fold into the mascarpone egg mixture.
Whisk the egg whites and salt until foamy. Then beat in the 1/4 cup sugar until stiff peaks form. Fold into marscapone mixture.
If needed, refrigerate the cream for 30 minutes to thicken. Otherwise, if layering in a dish with sides, continue.
Assembly: Begin with the first cake layer. Spread half of the cream on top. Dust cocoa powder on top. Then repeat again with by adding the second cake layer and spreading the rest of the mascarpone cream. Repeat a final dusting of cocoa powder for a beautiful finish. Chill for at least 4 hours, or until set.
For presentation, cut the outer edges to reveal a clean cut edge. Cut the cake into slices and enjoy!
Notes
Double boiler: essentially a bowl/pot on top of another pot with boiling water. Prepare this by simply boiling water in a pot that would hold up your heatproof bowl. Make sure bottom of bowl does not touch the boiling water.
Egg whites: for beating egg whites into peaks, it is very important that the bowl and whisk are clean. Any impurities, including egg yolks will deform the whites.
It can be helpful to hold the cream together by lining foil around the base cake layer. This acts like a wall if you don't have a pan/dish with sides to assemble the cake in. To do this, take a long, wide strip (or multiple strips) of foil and line it up with the base cake layer. The strip should be as tall as the full cake, so 4-5 inches should suffice. Then cover the cake layer with cream and push it to the sides touching the foil. This helps the foil from staying upright without the need of tape. Remove the foil once the cream has set in the fridge.
To create clean cuts, use a knife dipped in hot water and clean the knife between cuts and reheat the blade.