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To make the cake: Preheat the oven to 325°F with a rack in the bottom third. Have on hand an ungreased 10" tube or angel food cake pan.
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In a large bowl, beat the egg whites with the cream of tartar until foamy. Gradually add 1/2 cup (99g) of the sugar and continue beating until stiff and glossy. Set aside.
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In a medium bowl, whisk together the remaining 1 cup (198g) sugar with the flour, cocoa, baking powder, and salt.
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In a large bowl beat the oil, reserved egg yolks, and vanilla until pale yellow; use your machine's whisk attachment if you're using an electric mixer.
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Add about one-third of the flour mixture, followed by half the buttermilk, another one-third of the flour, the remaining buttermilk, and the rest of the flour, whisking until each is combined before adding the next. When done, whisk at medium speed for 2 minutes.
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Gently fold in the whipped egg whites with a whisk or spatula, mixing just until the batter is thoroughly combined. Scrape the bottom of the bowl to ensure everything is mixed in. Pour the batter into the prepared pan.
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To bake the cake: Bake the cake for 50 minutes without opening the oven; it will rise high above the pan then settle back almost even with the rim as it continues to bake.
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Increase the oven temperature to 350°F and bake for 10 minutes more, until a gentle touch on the center of the cake leaves no mark; if you listen carefully, the cake should make a crackling sound.
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Remove the cake from the oven and invert the pan over the neck of a wine bottle or other long-necked bottle for 30 minutes. After 30 minutes, use a thin-bladed flexible spatula to free the cake from the sides and center tube of the pan. Turn the cake out onto a serving plate to finish cooling completely.
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To make the filling: Place the heavy cream in a large mixing bowl, preferably the bowl of a stand mixer fitted with a whisk attachment. Sift the confectioners' sugar and cocoa on top. Stir together, then whip until soft peaks form.
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Add the vanilla and salt, and continue to whip until medium peaks form.
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To assemble the cake: Using a large, sharp serrated knife, cut a 1" slice off the top of the baked cake and reserve it.
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Slice a tunnel out of the middle of the cake, leaving a 1" wall on the sides and bottom. (Reserve the hollowed-out cake for another use, or enjoy as a baker's snack.)
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Fill the tunnel with the filling, then place the top back on the cake and refrigerate until ready to serve.
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To serve: Sift confectioners' sugar or cocoa over the cake, then slice. Top each slice with a spoonful of whipped cream or garnish with berries, if desired.
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Storage information: Store leftover cake, well wrapped, in the refrigerator for a couple of days. Freeze the unfilled cake, well wrapped, for up to a month; thaw and fill just before serving.