Preheat the oven to 350° F (180° C). Butter the sides of two 9-inch (23-centimeter) round cake pans and line the bottoms with parchment paper cut to fit exactly.
In a bowl, combine the almond flour, cocoa powder, and baking soda and mix well, making sure that any lumps of almond flour are broken up.
Using a handheld mixer or a stand mixer fi tted with the whisk attachment, beat the eggs, granulated sugar, brown sugar, and salt on high speed until very thick and pale in color, about 3 minutes. When you lift up the whisk, a ribbon of beaten eggs should trail back into the bowl.
Whisk the vinegar and milk into the egg mixture. Pour the milk-egg mixture into the almond meal mixture and whisk until combined. Pour the batter into the cake pans. If the jam is too thick to drop off the spoon, slightly thin by stirring in the water.
Evenly space dots of the jam over the tops of the cakes. Bake until the cake is set and a toothpick inserted into the center of the cakes comes out clean, 25 to 35 minutes.
Set the pans on a cooling racks and let cool in the pans for 10 minutes. To unmold, run a butter knife around the sides of the pans to loosen the cakes, invert the cakes onto another rack, lift off the pans, and peel away the parchment. Place a serving plate over the bottom of one cake layer and turn the cake right-side up, top with half of the whipped cream. Place the second cake layer over the whipped cream. Top with the remaining whipped cream. Serve warm or at room temperature.