To begin, preheat your oven to 350°F (175°C). Prepare two 8-inch (20cm) round cake tins by greasing them thoroughly and lining the bottoms with baking paper to prevent sticking.
In a large mixing bowl, combine all the dry ingredients - flour, corn starch, baking powder, baking soda, salt, and sugar; whisking them together until evenly blended.
In a separate bowl, mix the soda water, apple cider vinegar, vegetable oil, and vanilla extract. Slowly add this wet mixture to the dry ingredients in two to three batches, whisking continuously or using an electric mixer to ensure the batter becomes smooth and airy without lumps.
Once the batter is well combined, divide it evenly between the prepared cake tins. Place them in the preheated oven and bake for 25 to 30 minutes. You’ll know the cakes are ready when the tops feel firm to the touch and a toothpick inserted into the center comes out clean.
After baking, allow the cakes to cool in their tins for about 30 minutes. Then carefully transfer them to a wire rack to cool completely. For a firmer texture that’s easier to slice, wrap the cooled cakes tightly in plastic wrap and chill them briefly in the freezer.
When fully cooled, use a serrated knife to slice a thin top layer cake horizontally, resulting in even cake layers ready for assembling.