Beat the eggs and sugar to a lavish foam. Add the baking powder and while stirring nonstop, add the flour as well. Pour half the mixture into an oiled tray and bake at 356°F (180 °C) until your toothpick comes out dry when you poke it.
Syrup the lower layer with a little milk. Cover it with half the cream, distributing it evenly on top. Then place the 2nd layer and syrup with milk again. Smear with the remaining cream. Sprinkle with cocoa.
Put the dessert in the fridge for 4-5 hours to cool. Cut it into small pastries and serve cold.