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Whip egg yolks with sugar until creamy and light yellow color. Sift flour with baking powder and add it to yolks alternating with the milk. Fold in nuts. Whip egg whites until thick (as for meringue) and fold into mixture. Transfer to two greased round pans. Bake in preheated moderate oven to 350ºF (180ºC) for 30 minutes or until the tester comes out dry. Remove from the oven and with a knife separate cake from the sides.
Allow to cool on a rack. Invert one cake on a serving platter and spread manjarblanco on top.
Cover with remaining cake and spread remaining manjarblanco on the top and sides with a spatula. Sprinkle chopped nuts on top and decorate with whipped cream.
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