• Prepare all the ingredients. You will also need a 30 cm nonstick skillet with a lid, large enough to cook 2-3 pancakes at once.

To make the fresh whipped cream (optional)

• First, prepare an ice bath: fill a large bowl with ice cubes and water, then set a clean, dry medium bowl over the ice water. Add the heavy cream and sugar to the medium bowl to keep them chilled.
  120 ml heavy cream, 20 g sugar
  
• Whisk on high speed until medium to firm peaks form. The whipped cream should not be runny; it should be soft, fluffy, and firm. Keep the whipped cream chilled until you are ready to serve the pancakes.
  

For the batter

• Separate the egg whites and egg yolks into two separate bowls. Place the bowl of egg whites in the freezer for 15 minutes.
  2 eggs
  
• Meanwhile, add the milk and vanilla to the egg yolks and whisk by hand until thick and frothy.
  0.25 teaspoon vanilla extract, 23 ml whole milk
  
• Sift the flour and baking powder into the bowl.
  30 g all-purpose flour, 2 g baking powder
  
• Whisk until just combined; do not overmix. Set aside while you make the meringue.
  

For the meringue

• After 15 minutes, remove the bowl of egg whites from the freezer. The egg whites should be partially frozen. Begin beating the egg whites with a mixer.
  
• When the egg whites turn foamy and opaque, gradually add the sugar, about one-third at a time. Increase the mixer speed to high (the highest setting) and beat vigorously until firm peaks form. This should take about 2 minutes on high speed. Remove the whisk attachment from the mixer and use it to gently mix the looser egg whites around the edge of the bowl into the firmer whites in the center until the texture is even. Reattach the whisk and continue beating.
  26 g sugar
  
• To check for firm peaks, stop whisking and lift the beaters or whisk. The meringue in the bowl or on the whisk should be firm enough to hold a peak pointing upward, though the very tip may fold over slightly. At this stage, the meringue should also look glossy. Tip: If you overbeat the meringue, it will become very stiff and grainy, and it will not fold properly into the batter.
• Heat a large nonstick skillet over low heat. Brush it with cooking oil, then lightly wipe away any visible oil with a paper towel; otherwise, the pancakes may have a mottled surface. Keep the skillet over low heat while you combine the egg whites and egg yolk mixture in the next step.
  1 tablespoon oil

To "fold" the meringue

• Add one-third of the egg whites to the egg yolk mixture. Whisk together by hand; do not worry too much about deflating the air bubbles at this stage.
  
• Next, add half of the remaining meringue to the egg yolk mixture. Using a hand whisk, gently fold it in without deflating the air bubbles in the egg whites.
  
• Now transfer the egg yolk mixture to the bowl with the remaining meringue. Very gently fold the two mixtures together, taking care not to deflate the air bubbles in the meringue and batter. Mix gently until the batter is well combined and smooth.
  

To cook the Japanese pancakes

• Keep the skillet at 150 ºC over low heat the entire time. Remember that each pancake will use about four small scoops of batter, and you will make three pancakes. For the first pancake, use a small ladle to add one scoop of batter to the skillet, forming a tall mound.
  
• Next, stack another scoop of batter on top of the first. Repeat with the next two pancakes, giving each pancake two scoops of batter.
  
• By the time each pancake has two scoops, the surface of the batter will already be slightly dry. At this point, add another scoop to each pancake, keeping the batter stacked upward. You should still have about three scoops left in the bowl; if you have a little more, that is fine.
  
• Set a timer for 6 to 7 minutes, add 1 tablespoon of water to the empty spaces in the skillet, and cover with a lid. The steam will keep the pancakes moist as they cook. Note: The suggested time is only a guide; the exact cooking time depends on the temperature of your skillet.
  30 ml water
  
• After 2 minutes, remove the lid and add one final spoonful of batter to each Japanese pancake, or several spoonfuls if you have extra batter. Make sure to build the batter upward, not outward. If the water has evaporated, add a little more. Cover again and continue cooking.
  
• After 6-7 minutes, lift each pancake VERY GENTLY with an offset spatula. If a pancake is stuck, leave it until it firms up a little. If you force it, it will crack in the middle. When a pancake is ready, you will be able to move and flip it easily.
• Add more water to the empty spaces in the skillet and cover. Set a timer for 4 to 5 minutes to cook the other side over the lowest heat setting.
  
• Once the pancakes are nicely golden brown, transfer them to plates and serve.