Grease two 8-inch (20 cm) cake pans; line bottoms with parchment paper.
In medium bowl, whisk flour, baking powder, cinnamon, baking soda, salt, ginger, nutmeg and allspice. In large bowl, whisk sugar, oil, maple syrup and vanilla until blended. Whisk in eggs 1 at a time. Using spatula, gently stir in flour mixture in 3 additions, until combined. Stir in apples and carrots. Divide batter between pans; smooth tops.
Bake in 350°F (180°C) oven, for 40 to 45 minutes or until toothpick inserted in centre comes out clean. Cool on wire rack for 15 minutes. Turn cakes out onto rack. Peel off parchment paper; cool completely.
Icing: In medium bowl, using electric mixer, on medium speed, beat cream cheese and butter until creamy. Add maple syrup and vanilla; beat until smooth.
Halve each cake horizontally to make 4 layers. Place bottom layer on serving plate, using knife, spread thin layer of icing. Sprinkle with 1/4 cup (50 mL) of the walnuts. Repeat, layering the cake, icing and walnuts. Spread remaining icing over cake; top with remaining walnuts.
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