Preheat oven to 350° F (177℃). Prepare three 7-inch round cake pans with nonstick cooking spray and parchment circles.
In a mixing bowl, whisk together the cake flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with a paddle attachment or in a large mixing bowl with an electric hand mixer, cream the granulated sugar, unsalted butter, and vegetable oil for a few minutes until pale and creamy.
While mixing on low speed, add in the egg whites, one at a time, mixing in between each addition. Add in the sour cream, vanilla extract, and almond extract and mix on medium speed until well combined.
Alternate adding the flour mixture and the milk to the butter mixture, mixing on low speed in between each addition (⅓ dry ingredients, ½ milk, ⅓ dry ingredients, ½ milk, ⅓ dry ingredients). Scrape the sides and bottom of the bowl as needed. Mix until the batter is combined and smooth but do not over mix the batter.
Divide the cake batter between the three prepared cake pans. Bake the cake layers for about 26 to 30 minutes until the cake layers bounce back when gently touched or an inserted toothpick comes out clean. Remove the pans from the oven and cool the cake in the pans for 15 minutes. Remove the cake layers from the pan and transfer to a wire rack to cool completely.