Preheat the oven to 350°F. Line two 12-cup muffin pans with cupcake liners.
Sift together flour, 3/4 cup of sugar, and salt into a medium bowl.
In a stand mixer with the whisk attachment, beat egg yolks and 1/4 cup sugar on medium speed until thick and pale yellow, about 4 minutes. Gradually add water, oil, vanilla, and almond extract, mixing well. Transfer the mixture to a large bowl.
Clean the mixer bowl and whisk. Beat egg whites until frothy. Add cream of tartar and continue beating until soft peaks form. Gradually add remaining 1/2 cup sugar and beat until stiff, glossy peaks form.
Fold the yolk mixture into the egg whites. Gradually fold in dry ingredients, about 1 cup at a time, until fully incorporated.
Divide batter among cupcake liners. Bake for about 20 minutes until golden brown and a toothpick inserted in the center comes out clean.
Cool completely on a wire rack, about 25 minutes.