Preheat your oven to 350°F (175°C) and prepare an 8-inch round cake pan by greasing it and lining the bottom with parchment paper.

In a saucepan over low heat, combine the dark chocolate chips and cubed butter, stirring gently until completely melted and smooth. Remove from heat and allow to cool for a few minutes.

In a large mixing bowl, whisk the egg yolks with brown sugar, almond extract, and sea salt until the mixture is light and fluffy. Gradually incorporate the cooled chocolate mixture, stirring until fully combined.

In another bowl, beat the egg whites until they form stiff peaks. Carefully fold the egg whites into the chocolate batter, taking care not to deflate the mixture.

Transfer the batter into the prepared cake pan, smoothing the surface with a spatula. Bake for 25-30 minutes, or until the center is slightly wobbly but set. Allow the cake to cool in the pan for about 10 minutes before inverting it onto a wire rack to cool completely.

While the cake cools, whip the heavy cream with confectioners' sugar in a separate bowl until soft peaks form.

Once the cake has cooled, generously spread the whipped cream on top. Finish by dusting with dark cocoa powder for an elegant touch.