Preheat oven to 350°F (170°C, non fan-forced). Line and lightly grease two 8-inch cake pans with parchment paper.
Separate eggs, placing yolks in a large bowl and whites in another large clean, dry bowl. (For the foolproof 3-bowl egg method, scroll up to see detailed photos.)
Beat egg yolks with allulose for 2–3 minutes until slightly pale and thickened.
Add mascarpone and cooled melted butter. Mix gently until smooth. Do not overbeat.
Fold in melted chocolate (cooled to room temperature), then add almond milk and vanilla extract. Mix until combined.
In a separate bowl, whisk almond flour, cocoa powder, baking powder, baking soda, and salt. Break up cocoa clumps before adding.
Add dry ingredients to wet mixture in 2–3 batches, mixing gently after each addition. Do not overmix. (See detailed mixing guidance above for best cake structure.)
Beat egg whites to soft peaks right before folding them in. If liquid collects at the bottom, re-whip briefly.
Fold egg whites into batter in 2–3 additions using a spatula, preserving as much air as possible. Do not use electric beater, it's too aggressive.
Divide batter evenly between pans, filling each about 4–4.5 cm deep and leaving space at the top for rising.
Bake 60–70 minutes. Check at 45 minutes using a long skewer. If center is wet, bake another 15 minutes and check again. Cake is ready when moist crumbs appear but no wet batter.
Cool in pan 20 minutes, then release and transfer to a wire rack to cool completely before frosting.
For frosting, beat softened butter until smooth. Add mascarpone and mix gently until combined.
Add powdered sweetener, vanilla, and salt. Slowly stream in cooled melted chocolate while mixing on low speed. Chill 15–20 minutes if frosting feels too soft.
Level cooled cake layers with a serrated knife.
Spread frosting on the first layer, put in the fridge for about 10-15 minutes to set and firm up.
Take out, place the second layer on top of the frosted first layer.
Spread the remaining frosting all over the top and sides of the cake evenly using offset spatula or large flat spatula.
Drizzle cooled, melted chocolate for decoration.
Top with berries if you like.