Melt the sugar in a saucepan over low heat until it turns into a golden brown caramel.
Add the butter and stir until smooth. Slowly pour in the heavy cream, stirring constantly. Add a pinch of sea salt for a salted caramel flavor.
Soak the gelatin in water. Then, heat it over low heat until completely dissolved. Add it to the caramel mixture.
Place the sponge cake base in a cake pan and pour the salted caramel cream over it. Spread the top evenly.
Refrigerate the cake for at least 4 hours to allow the caramel layer to set.
Once the cake has set, remove it from the pan and decorate the top with toasted walnuts and a pinch of sea salt. Serve chilled.
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