In a medium bowl, combine the flour and baking powder together. Set aside.

In a separate mixing bowl, blend 1 cup of sugar and butter together until combined.

Add in the eggs and 1 teaspoon lemon extract. Mix for about a minute until blended.

Carefully add in the flour mixture, ½ cup at a time. Mix until well combined. The batter will be thick.

Pour the mixture into the greased pan in an even layer and bake for 25-30 minutes or until center comes out clean with a toothpick. Remove from oven and poke around the cake several times with a fork. Let cool for 30 minutes. If preferred, you can transfer to a serving dish with edges at this time.

Stir together the half-and-half, condensed milk and evaporated milk. Pour over the cooled cake.

In a mixing bowl, whisk together the remaining ½ tsp. lemon extract, heavy cream, cinnamon, and remaining ¼ cup sugar until fluffy, about 3-5 minutes. Spread over the top of the cake.

Cover and refrigerate until ready to serve.