Heat 1/2 cup sugar in a skillet over medium-high heat. Stir continuously with a wooden spoon until the sugar melts and turns dark brown. Remove from heat, slowly mix in hot water until fully incorporated, and set aside to cool the burnt sugar mixture.
To get started, preheat your oven to 350°F and then line two 9-inch round baking pans with parchment paper.
To achieve the best results, sift flour, baking powder, and salt together three times.
Using an electric mixer, blend 1 1/4 cups of sugar and butter in a large bowl until the mixture becomes light and fluffy. Add the eggs one at a time, making sure to beat thoroughly after each addition. Finally, incorporate the cooled burnt sugar mixture and vanilla.
Achieve a smooth batter by alternately adding dry ingredients and milk to the creamed mixture. Finally, pour the batter into the prepared pans.
Preheat the oven and bake for 25-30 minutes until a clean toothpick test.
After a short cooling period on a wire rack, deftly invert it onto either a serving plate or another cooling rack for a seamless transition.