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Line 3 greased 9" round baking pans with waxed paper and grease the paper; set aside.
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In a small mixing bowl, beat egg whites on high speed until stiff peaks form; set aside.
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In a large mixing bowl, beat egg yolks and sugar until thick and lemon-colored.
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Add vanilla and mix well.
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Combine cracker crumbs, nuts and baking powder.
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Fold in egg yolk mixture.
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Gradually fold in egg whites.
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Pour equally into prepared pans.
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Bake at 325°F for 20-25 minutes or until lightly browned.
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Cool for 10 minutes before removing from pans to wire racks.
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Topping: Combine brown sugar, flour and salt in saucepan.
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Stir in orange juice and water until smooth; bring to a boil.
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Reduce heat; cook and stir for 2 minutes or until slightly thickened.
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Stir some of the hot mixture into beaten egg; return to pan stirring constantly.
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(Mix quite a bit of hot mixture to egg and pour slowly into pan otherwise you will have scrambled looking eggs in your caramel sauce- not pretty! I've learned this from experience.) Cook and stir until nearly boiling; reduce heat.
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Cook and stir 1-2 minutes longer (do not boil). Remove from the heat; stir in butter and vanilla.
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Cool completely.
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Assembly In a mixing bowl, beat cream until soft peaks form.
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Beat in confectioners sugar until stiff.
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Place one cake layer on a serving plate; spread with one third of the whipped cream.
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Repeat layers twice.
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The whipped cream is only on the tops of the cakes- not on the sides.
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Drizzle some of the topping over cake.
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Serve remaining topping with cake.
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Refrigerate leftovers.