Preheat oven to 325°F. Grease and flour three 8 or 9-inch round cake pans and set aside.
In a small bowl mix the dry ingredients and set aside.
With an electric mixture beat the oil and sugar. Add egg yolks, mixing well. Add hot water and mix.
Add dry ingredients and mix just until incorporated. Fold in carrots and nuts.
In a separate bowl beat the egg whites until stiff. Fold into cake batter.
Divide batter among the three prepared cake pans. Bake for 20 to 30 minutes or until cake tests done with a toothpick.
Remove from oven to cooling rack. Cool in pans for 5 minutes. Remove from pans and cool completely.