Using a hand whisk or an electric mixer, whisk yolks and 30g sugar until pale and fluffy, around 5 mins.
Sift in cake flour and matcha powder and fold until combined.
In a separate mixing bowl, whisk egg whites on low speed until soft peaks formed. Add cream of tartar and sugar a spoonful at a time (using 40g sugar) while the mixer is running. Beat on high speed till stiff peaks formed.
Fold ⅓ of the whites into the yolk batter till combined. Fold in the rest of the meringue until homogenous.
Pour batter into a baking tray lined with parchment paper and bang the tray against the counter top for a few times to get rid of air bubbles.
Bake in a preheated oven for approximately 20 mins. Let cool and cut into desired shapes.
Whisk heavy cream, matcha powder and sugar till stiff peaks formed.