Pre heat your oven to 350 degrees.
Using your stand (or hand) mixer, beat the egg whites until stiff peaks form. Reserve.
In your stand mixer, beat the egg yolks and the sugar until fluffy and pale yellow.
With the mixer on slow speed, add the oil and continue beating until incorporated. Then, add the flour in 3 parts, alternating with the milk, beating just until incorporated. Do not overmix!
Fold in the whipped egg whites delicately and, finally, the baking powder.
Butter and flour 3 9-inch cake pans.
Divide the batter between the 3 pans and bake at the preheated oven for about 20 minutes or until a tooth pick inserted in the middle of the cake comes out clean.
Let the cake cool before assembling.