Preheat your oven to 350°F (177°C) for convection baking or 325°F (163°C) for conventional baking. Prepare two 8-inch (20 cm) round cake pans by greasing them lightly and lining the bottoms with parchment paper.

In the bowl of a stand mixer or a large mixing bowl, combine the egg whites and granulated sugar. Using a whisk attachment, whip the mixture on high speed until it forms a glossy meringue with stiff peaks.

Incorporate the egg yolks and vanilla extract into the meringue. Blend gently on medium speed for a few seconds, just until everything is evenly mixed.

Sift together the flour, baking powder, and salt. Gradually add the dry ingredients into the batter, mixing on medium speed until fully combined. Avoid overmixing to preserve the batter's lightness.

In a separate bowl, whip the cold heavy whipping cream with an electric mixer until stiff peaks form. Be careful not to overwhip, as this can result in curdling.

Gently fold the whipped cream into the batter using a spatula. Work carefully to maintain the airiness of the mixture, ensuring it is fully incorporated.

Divide the batter evenly between the prepared pans, filling each with approximately 15-16 ounces. Smooth the tops, and bake for 25 minutes, or until the tops turn golden brown and spring back when lightly pressed in the center.

Remove the pans from the oven and run a knife around the edges to loosen the cakes. Let them cool in the pans for about 15 minutes before transferring to a cooling rack or clean kitchen towel. Allow the cakes to cool completely. If desired, slice each layer in half horizontally with a serrated knife to create four layers.

Using a stand mixer or hand mixer with a whisk attachment, beat the cream cheese and dulce de leche together at medium speed for 1-2 minutes until they are smooth and evenly blended.

Add the vanilla extract and fine sea salt. Scrape down the sides and bottom of the bowl as needed, and continue mixing until the frosting achieves a silky, creamy consistency. If the frosting feels too soft to spread, refrigerate it for 20-30 minutes, stirring occasionally to ensure even chilling.

Assemble the cake by spreading a generous layer of frosting over the first cooled cake layer. Add the second layer on top and cover the entire cake with the remaining frosting. Smooth the frosting for a polished finish or create decorative swirls with a spatula.

If the cake feels too soft to handle, refrigerate for 15-30 minutes to set the frosting before serving.