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Preheat the oven to 170c/150c fan oven and grease and line two 23cm cake pans.
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In the bowl of your mixer with the whisk attachment fitted, whisk together the eggs and sugar until they are pale and doubled in size.
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Add the milk, lemon zest, lemon extract, and oil and mix on low until just combined.
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Remove the bowl from the mixer, sift in the flour and baking powder and fold it into the mixture until it is well combined.
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Evenly distribute the mix between the two pans and bake in the oven for 25-30 minutes until a skewer inserted in the centre comes out clean.
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While the cakes are in the oven mix together the lemon juice and icing sugar making sure the sugar is all dissolved in the juice.
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When the cakes come out of the oven, while they are still warm, skewer the surface of the cakes all over with a knife then pour the lemon drizzle syrup evenly over both cakes, the syrup will soak into the sponge.