Cut the sponge cake in half with a bread knife. Boil the almond milk and manufactured cream with sugar, then let it cool to room temperature.
Transfer the liquid to a squeeze bottle and soak both sponge layers evenly. Toast the blanched almonds and let them cool.
Spread custard cream over the bottom layer of soaked sponge cake and sprinkle toasted blanched almonds on top. Add the second layer of sponge cake.
Squeeze more soaking cream over the top, spread additional custard cream evenly, then refrigerate for at least 2 hours.
Garnish the top with whole toasted almonds and a dusting of powdered sugar before serving.