Preheat the oven to 400°F (205°C) and prepare two baking sheets with parchment paper. Fit a pastry bag with a plain 1/2-inch round tip.

Beat egg whites until soft peaks form. Add 2 tablespoons sugar and continue beating until stiff and glossy.

Beat egg yolks with remaining sugar until thick and pale in color.

Fold half of the egg whites into the egg yolk mixture. Sift in flour and baking powder, then fold in the rest of the egg whites until combined.

Pipe 3-inch fingers in rows, spacing about 1 inch apart on the prepared baking sheets.