Preheat the oven to 180C/350F. Line two 8-inch cake spring-form pan with a loose bottom with parchment paper on the bottom and on the sides.
Make the first sponge. Add the egg whites and cream of tartar in a stand mixer (or a large bowl) and whip until medium-stiff peaks. Don’t overmix the whites or you’ll break the meringue.
In another bowl, add the egg yolks and Lakanto sugar substitute. Beat with a hand mixer for 2-3 minutes until the mixture becomes a light creamy yellow colour.
Add the vanilla extract, mix again. Add the almond flour and mix again. The batter will be quite thick. Scrape down the sides of the bowl as needed while mixing.
Add 1/4 of the meringue into the almond flour mixture and mix with a hand mixer. This will loosen the batter. Add a third of the remaining meringue and start mixing with a silicone spatula, folding it in. Don’t mix too hard, as you don’t want to break all the fluffiness. Repeat this step with the remaining 2/3 of the meringue.
Pour the sponge cake batter into the prepared cake pan and spread evenly. Tap the pan on the counter a couple of times to get rid of any air bubbles, if any.
Place the cake in the oven and bake for 40 minutes. Repeat the same steps with the second sponge and bake for 40 minutes.
Take the cakes out of the oven once baked, and let them completely cool before removing them from the pan. Once cooled, take them out of the pan and slice them into two discs. You should have 4 sponges now.
To make the frosting, add the cream cheese, butter, and mascarpone into a large bowl and cream with a hand mixer. Add the erythritol and stevia and mix again. Add the lemon juice and lemon zest and mix until they’re perfectly incorporated and there are no lumps.
Add the heavy cream a little at a time and continue mixing for 2-3 minutes until the frosting is a spreadable consistency.