Preheat oven to 350°F/175°C. Grease and line four 8" cake pans and set aside.
Begin by making the vanilla cake batter. Mix together the dry ingredients (3 cups flour, 3 cups sugar, 2 1/2 tsp baking powder, and 1 tsp salt) in a stand mixer with a paddle until fully combined.
Mix 1 cup of room-temperature butter into the dry ingredients on a low speed. Continue to mix until no large chunks of butter remain, and the mixture looks like moist sand.
Pour in 1 cup of egg whites and mix on low until just incorporated, then mix in 1 1/2 cups of buttermilk, 2 Tbsp vegetable oil, and 2 tsp vanilla extract on a low speed.
Scrape down the sides of the bowl with a spatula, then beat on medium speed for about 1 minute. This helps give the layers a lighter texture.
Pour 2/3 of the batter into a separate bowl (roughly 1200 grams) and set aside.
Next, we transform the remaining vanilla cake batter into chocolate cake batter. Mix in the additional 1/3 cup baking cocoa, 1/4 sugar, 1/4 cup egg whites, 1/4 cup buttermilk, 1/2 tsp baking powder, and 1/4 tsp salt on a low speed until combined and set aside.
If desired, make the chocolate fudge swirl. Combine 1 cup of chocolate chips, 1/4 cup of room-temperature butter, and 1/4 cup of heavy cream in a heatproof bowl. Heat in two 30-second intervals, stirring between each interval. Allow the mixture to sit for 1 minute, then stir until smooth.
Alternate spoonfuls of chocolate and vanilla cake batter into the prepared cake pans. Fill them roughly 1 inch high with batter. I like to use a digital kitchen scale to make sure each pan has the same amount of batter.
Add small drops (about 1 inch in diameter) of the chocolate swirl on top of the cake batter, then drag a small offset spatula or butter knife through the batter in horizontal and vertical lines to create a marbled pattern. Save the leftover chocolate mixture to decorate the cake layer. It can sit out at room temperature for up to 8 hours.
Bake for 32-35 minutes or until a toothpick comes out with a few moist crumbs.
Once the cake layers are out of the oven, run a small offset spatula around the edge of the pans to help separate the cake layers from the pans.
Allow the layers to cool in the pan for about 15 minutes, then flip them onto a wire rack to finish cooling.
Once the cake layers have finished cooling use a serrated knife to level the tops and set the cake layers aside.
If you're making these cake layers in advance, wrap and freeze them like this. When you're ready to assemble the cake, unwrap the frozen layers and allow them to thaw for about 30 minutes before you plan to frost the cake.