Making the sponge cake: preheat the oven to 350°. Butter and flour an 13x9 inch pan (this recipe is enough for 20 people, for around 10 people you can make half the entire recipe and use a 9x9 inch pan).

In a big bowl beat the egg yolks and 1 cup of the sugar (save the rest 1/3 cup for later) until pale and fluffy. Add the vanilla. In another bowl sift the flour, baking powder, corn starch and salt. Mix until combined with the yolk mixture. Meanwhile beat the egg whites until soft peaks, adding the saved 1/3 cup of sugar at the end. Do not over beat! Fold the whites into the yolk and flour mixture, being very careful not to deflate the batter. Pour into the baking dish and bake for 25 to 30 minutes, or until golden brown and when a knife inserted in the middle comes out clean. Remove from oven and let it cool for 30 minutes, then with a serrated knife poke holes into the cake to allow the milk mixture to be absorbed.

Mix the three milks and pour them into the cake. Refrigerate covered for 5 hours or overnight (the longer the better, this way the sponge cake absorbs better the milks)

When ready to serve prepare the meringue: mix the water and sugar in a small pan. Bring it to a boil and cook until soft crack point, about 10 minutes. To know when the syrup has reached soft crack, take a little bit with a clean spoon and drop it in a bowl filled with water. It is ready when you can make a little soft ball with it inside the water (be very careful handling the syrup, it gets extremely HOT). When the syrup is about to come to the soft crack point, beat the egg whites (with a pinch of salt added just a minute after starting the beating) until soft peaks. Still beating the whites, add the syrup in a steady way and beat until the mixture cools down. The final mixture will resemble soft marshmallows (YUM!!).

Top the Tres Leches cake with the meringue in any way you like it. Sometimes I use a pastry bag and make decorations on top. But you can just add it to the top and make little peaks with the spoon. Top with cinnamon powder, this will give a great flavor and a pretty presentation.