Preheat oven to 180˚C; grease and line the base and sides of a deep, 20cm square cake tin. Place eggs, sugar, vanilla and a pinch of salt in a large heatproof bowl. Whisk, over a saucepan of gently simmering water until warm to touch. Transfer mixture to bowl of an electric mixer; whisk on high speed until pale and fluffy. Using a large metal spoon, fold in half flour and wattleseed until just combined. Repeat with remaining flour and wattleseed; transfer batter to prepared tin. Bake until puffed, lightly golden and a skewer inserted in the middle comes out clean (15-17 minutes).
For espresso mixture, combine ingredients in a large jug and set aside until ready to use.
Lightly prick cake all over with a skewer. Gently pour over espresso mixture; refrigerate 2 hours before serving.
For mascarpone cream, place ingredients in bowl of an electric mixer; whisk to soft peaks. Transfer to piping bag fitted with a plain nozzle and refrigerate until ready to use.
Invert sponge onto a chopping board and cut into eight rectangles 5cm x 10cm. Place a cake rectangle on serving plate or bowl. Pipe mascarpone cream over the top and scatter with cacao nibs. Dust with cocoa powder.
