For the cake: Firstly pre-heat the oven to 180C/160C Fan and grease and line two 8" baking pans. In a small bowl, sift together the flours, cocoa powder, baking powder, bicarb and salt. Then set aside until needed.
Using a hand mixer beat together the oil and sugar for about two minutes. With the mixer still running, add the eggs, egg yolk, vanilla and almond extract ensuring you scrape down the sides to incorporate all the mixture.
On a low speed, add the flour mixture in three batches, alternating with the milk, beginning and ending with the flour mixture. Again, ensure you scrape down the sides to incorporate all the mixture. Remaining on a low speed, stream in the coffee until just combined.
Evenly divide the batter between the prepared pans. Bake in the oven for 25-30 minutes until a skewer comes out clean and the sponges bounce back. Let them cool on a wire rack in the pans for at least 10-15 minutes, before removing them from the pans to completely cool.
For the ganache: Break the chocolate into small pieces and place into a heatproof bowl. In a pan heat the cream until just beginning to simmer, then pour this over the chocolate. Leave for a couple of minutes and then stir until smooth. Add the sea salt flakes and stir again. Then set aside until its a spreadable consistency and is cool.
To assemble the cake: Place one of the sponges onto a cake board or serving plate. Then top with half of the ganache and the chocolate chips. Place the other sponge on top, and spread on the remaining ganache. Sprinkle with some more sea salt flakes if desired.