Preheat the oven to 400 degrees F (200 C) then line 2 baking trays with parchment and grease with butter or oil. Place egg whites in the bowl of a stand mixer with whisk attachment and beat until soft peaks form, Slowly add in 2 tablespoons of sugar and continue beating until stiff peaks form.
Scrape whites into a separate medium bowl and add yolks and 2/3 cup sugar to mixer bowl. Beat until light in color and frothy. Add extracts, salt, and baking powder and mix well.
Fold in egg white mixture with a rubber spatula until mostly mixed, then sift in flour and continue folds until evenly combined.
Fit a piping bag with a 1/2 inch round tip and fill with mixture. Pipe into 4 1/2 inch lady fingers, about 1/2 inch apart on trays. Dust with powdered sugar and bake for 10 to 12 minutes or until lightly browned on the outside. Remove and cool.
Tiramisu:
Combine yolks and sugar in the bowl of a stand mixer (no need to wash after lady fingers) and beat until light in color. Add mascarpone, salt, and vanilla and beat until smooth. You should have about 3 cups, so take 1 1/2 cups out and add nutella to the remaining mix and beat until creamy smooth.
You can make this in a trifle dish, 13x9 pan, or individual glasses. Mix coffee and KahlĂșa in a small bowl and dip lady fingers as you add them. Layer coffee dipped lady fingers, then white cream, then nutella cream, then a dusting of cocoa and repeat layers until dish or glasses are full.
Notes
If you can't find macarpone you can replace it with: 2/3 cup softened cream cheese, 1/3 cup heavy whipping cream, and 2 tablespoons sour cream, beaten together until smooth