1. Preheat the oven to 400°F (204°C). Line 2 baking trays with parchment paper and grease with butter or oil.
2. Place egg whites in the bowl of a stand mixer with a whisk attachment and beat until soft peaks form. Slowly add in 2 tablespoons of sugar and continue beating until stiff peaks form.
3. Scrape whites into a separate medium bowl. Add yolks and 2/3 cup sugar to the mixer bowl. Beat until light in color and frothy. Add extracts, salt, and baking powder and mix well.
4. Fold in the egg white mixture with a rubber spatula until mostly mixed, then sift in flour and continue folding until evenly combined.
5. Fit a piping bag with a 1/2 inch round tip and fill with the mixture. Pipe into 4 1/2 inch lady fingers, about 1/2 inch apart on the trays. Dust with powdered sugar and bake for 10 to 12 minutes or until lightly browned on the outside. Remove and cool.

For the Tiramisu

1. Combine yolks and sugar in the bowl of a stand mixer and beat until light in color. Add mascarpone, salt, and vanilla and beat until smooth.
2. Take 1 1/2 cups of the mixture and add Nutella to the remaining mixture. Beat until creamy smooth.
3. Mix coffee and Kahlúa in a small bowl.
4. Layer coffee-dipped lady fingers, then white cream, then Nutella cream, then a dusting of cocoa. Repeat layers until the dish or glasses are full.