Preheat oven to 360º F/ 180º С. Grease very well two 7 inch/ 18 cm cake pans and line them with circles of parchment paper.
Combine almond milk and vinegar and stir.
Grind the almonds in a food processor until fine powder (skip this step if using almond meal).
In a bowl combine coconut flour, almond meal, xylitol, flax seed meal, baking powder, cinnamon, nutmeg, ginger and cloves. Whisk very well to combine.
Add the eggs to the dry ingredients and whisk again. Gradually add the olive oil, vanilla and the milk with vinegar, stirring gently until smooth.
Add the carrots and stir again, to combine. At the end add also the walnuts and stir until absorbed.
Divide the batter in two equal parts and transfer them to the prepared pans.
Bake for about 25-30 minutes or until a toothpick, inserted in the centre, comes out clean and the tops become golden brown.
Let the layers cool completely before assembling the cake.
Coconut Panna Cotta:
Start making the panna cotta right before assembling the cake!
In a medium saucepan over medium heat combine coconut milk, xylitol and agar agar. Bring to boil, stirring from time to time. Lower the heat and let simmer for 3-4 minutes, stirring continuously.
Remove the pan from the heat and let cool until room temperature. Stir from time to time, closely observing the moment when the mixture will start thickening. Assemble the cake right away at this point, before the frosting thickens more.
Place one cake layer on a serving plate with a cake ring around it. Alternatively place it in a closed 7 inch/ 18 cm spring form pan, lined with a circle of parchment paper.
Pour half of the frosting on top of the layer (the frosting should be half-liquid, half-jelly like).
Place the second layer on top. Spread the remaining panna cotta over the cake. Smooth it out with a spatula.
Cover the ring/ pan with aluminium foil. Let the cake stay in the fridge for 6-8 hours.
Decorate with nuts.
You can bake both layers in the same pan but you need to increase the baking time with about 15 minutes.
Instead of walnuts, you can add other nuts to the layers: pistachio, pecans, Brazil nuts, macadamia, etc. Same for decoration.
It is not recommended to substitute agar agar with gelatine. The reason is that gelatine needs time in the fridge in order to thicken the consistency of the frosting, while agar-agar thickens quickly at room temperature.