A tender, Earl Grey–infused sponge brushed with fragrant tea syrup and cloaked in airy cream cheese frosting, balancing bright bergamot citrus with rich, tangy sweetness.
Preheat oven to 350°F (175°C). Line two 8-inch round cake pans with parchment circles and grease the sides. In a large bowl, whisk together flour, salt, and baking powder; set aside.
Pour 1 1/4 cups boiling/hot water over 4 tablespoons loose-leaf Earl Grey tea; steep 5 minutes. Stir in the heavy cream and let sit 5 minutes more, then strain and reserve the liquid.
In a separate bowl, whisk together white sugar, neutral oil, eggs, and vanilla extract. Pour the strained tea-cream mixture into this bowl and whisk to combine.
Add wet mixture to the dry ingredients and stir until the batter is smooth with no lumps.
Divide the batter evenly between the prepared pans. Bake for about 40 minutes, or until a toothpick inserted in the center comes out clean.
Cool cakes in pans on a wire rack. Once cool enough to handle, remove from pans, wrap, and refrigerate until fully cooled and ready to assemble.
Make the Earl Grey syrup: In a small saucepan, combine sugar, water, and loose-leaf Earl Grey tea. Bring to a gentle simmer, stirring until sugar dissolves. Remove from heat, steep 10 minutes, then strain and cool.
Make the frosting: In a stand mixer, beat cream cheese and unsalted butter until smooth and creamy. On low speed, mix in powdered sugar, 1 tablespoon Earl Grey syrup, and vanilla; increase to medium-high and whip until light and fluffy.
Level the chilled cake layers with a serrated knife, if needed.
Place the first layer on a serving plate and brush the top with 1–2 tablespoons Earl Grey syrup.
Spread a layer of frosting over the first cake, top with the second layer, brush with more syrup, then frost the top and sides. Swirl decoratively and serve.