Preheat your oven to 350°F (175°C). Line an 8x8 inch square baking pan with parchment paper and create a divider in the middle.

Cream sugar and butter together until fluffy. Add eggs one at a time. Sift together flour, almond meal, baking powder, and salt. Gradually add these to the sugar mixture, alternating with milk, and stir in almond extract.

Divide the batter and add red food coloring to one half. Pour each batter into the prepared pan and bake for 30-35 minutes. Let cool.

Combine almond meal, granulated sugar, powdered sugar, egg, and almond extract for marzipan. Knead until smooth, shape, wrap, and chill.

Trim edges of cooled cakes and slice each sponge in half lengthwise.

Brush one rectangle of cake with jam, layer with the contrasting color, coat with more jam, and wrap with marzipan. Trim excess marzipan.