Preheat the oven to 350°F (177°C). Grease and flour two 8-inch cake pans. Prepare the dry ingredients by sifting together the flour, baking powder, and salt in a large bowl.
2 cups all-purpose flour, 3 teaspoons baking powder, 1/2 teaspoon salt
In a separate large bowl, beat the eggs and sugar using a stand or hand mixer until the mixture is light and fluffy, about 3-4 minutes. Add the vegetable oil, milk, and vanilla extract, and mix until combined.
1/2 cup vegetable oil, 1 cup whole milk, 3 large eggs, 2 teaspoons vanilla extract
Gradually add the dry ingredients to the wet mixture, alternating with the milk if necessary, and mix just until combined. Do not overmix to ensure a tender crumb.
Divide the batter evenly between the prepared cake pans. Smooth the tops with a spatula and tap gently to release air bubbles.
Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center comes out clean. The edges should be golden brown and the cake should spring back when lightly pressed.
Remove the cakes from the oven and let them cool in the pans for 10 minutes. Then, transfer to a wire rack and cool completely before frosting.
To make the caramel sauce, combine sugar and water in a saucepan over medium heat. Stir occasionally until the sugar dissolves completely, then stop stirring and let the mixture boil until it turns a deep amber color, about 5-7 minutes.
1 cup granulated sugar, 1/2 cup water
Carefully add the heavy cream to the caramel, watching for bubbling and steam. Whisk until smooth and glossy, then remove from heat and stir in sea salt flakes. Allow to cool slightly until thickened to a spreadable consistency.
1 cup heavy cream, 1/2 teaspoon sea salt flakes
Place one cake layer on a serving plate. Spread a generous amount of caramel sauce over the surface, then add the second cake layer on top.
Drizzle more caramel over the top and sides of the cake, letting it cascade naturally. Finish with a sprinkle of sea salt flakes for garnish and visual contrast.
Slice and serve to reveal the soft, moist layers with luscious caramel oozing out. Enjoy the combination of sweet, salty, and creamy textures in every bite.