1.Preheat oven to 180°C. Grease deep 22cmround cake pan; line base with baking paper.
2.Beat eggs in small bowl with electric mixer about 8 minutes or until thick and creamy. Gradually add sugar, beating until dissolved between each addition. Transfer mixture to large bowl; gently fold in triple-sifted dry ingredients. Spread mixture into pan.
3.Bake about 25 minutes. Turn sponge immediately onto wire rack to cool.
4.Meanwhile, make coffee icing. Dissolve coffee in milk. Sift icing sugar into small bowl; stir in butter and enough of the coffee mixture to give a firm paste. Stir over hot water until spreadable; do not over-heat. Use immediately.
5.Split sponge in half; join with cream. Spread top with icing; leave to set before cutting.