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Preheat your oven to 325 degrees, and grease two 8 inch round pans. In a medium bowl, whisk together the cake flour, baking powder, and salt, and set this mixture aside. In a small bowl, stir together the champagne and the sour cream until combined- this mixture will fizz a little bit.
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In a large bowl, whisk together the canola oil and sugar until you have a crumbly, combined mixture. Add in the egg whites, vanilla extract, and almond extract, and stir until you have a smooth mixture.
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Add in the flour mixture and the champagne mixture in alternating additions, beginning and ending with the flour mixture, and mix until smooth. Smooth the batter out into your prepared cake pans, and bake for 30-35 minutes, or until a cake tester comes out clean. Cool the cakes completely before frosting, optionally wrapping the cake layers tightly in plastic wrap while they are still hot, and letting the cakes cool in the plastic.