Preheat the oven to 340˚F (170˚C).
For the cake, in a medium mixing bowl, whisk together 210g cake flour, 11g baking powder, and 28g cocoa powder. Set aside.
In a small microwave safe measuring cup, add 170ml milk. Microwave for about 30 seconds or until just hot. Add instant espresso powder and stir to melt. Transfer to the fridge to chill until ready to use.
Prepare 2 small bowls and a stand mixer bowl. Make sure they are all clean and dry. Separate 8 eggs. Crack an egg over a small bowl, let the white run down. Place the yolk in the other small bowl, and then transfer the white to the stand mixer bowl. Continue with the rest of the eggs. Make sure no egg yolk in the whites, even a small amount can prevent the whites from whipping properly.
Transfer the egg whites with the mixer bowl into the fridge and chill for 15 - 30 minutes.
In a large mixing bowl, add egg yolks and half of the 230g sugar (not all). Whisk vigorously until creamy and pale yellow color. Add 110ml oil and vanilla extract, whisk until combined.
Add the cold coffee milk the egg yolk mixture and whisk to combine. Sieve the flour mixture into the egg yolk mixture. Whisk together until smooth with no lumps. Set aside.
In an electric mixer with a whisk attachment, whisk the cold egg whites over medium heat until foamy with small bubbles. With the mixer on, slowly add the remaining half of the 230g sugar. Turn the speed up to medium high, whisk until stiff peaks form.
Whisk in ¼ of the meringue into egg yolk mixture. Then gently fold in the rest of the meringue until just incorporated (do not stir). Pour the batter into an ungreased tube cake pan. Gently tap the pan on the table a couple times to remove air bubbles. Run a long skewer or chopstick into the batter to remove more air bubbles.
Bake the cake in the oven for 45 - 55 minutes or until cake tester comes out clean and the cake springs back when touch gently.
Turn the cake upside down to cool completely, about 2 hours. If the cake rises higher than the tube, you can invert it over an empty wine bottle.
Once the cake is cool, run a thin knife or offset spatula around the sides the pan. Lift up the tube with the cake. Run the knife around the middle tube and the bottom. Place a large serving plate on top and carefully invert the cake onto the plate. Lightly dust the cake with powdered sugar.
For the sea salt whipped cream, in a large mixing bowl, add 2 cups heavy cream, ¼ cup sugar and ½ teaspoon sea salt. Whisk until soft peaks form.
Serve the cake with whipped cream and strawberries if using.