Prepare a 9-inch springform pan by covering the bottom with buttered parchment.
To make chocolate sponge
Beat egg yolks with ¼ cup of the sugar until thick and pale yellow, about 2 minutes; beat in vanilla. Gently fold in cocoa and flour.
In a separate bowl, beat egg whites until soft peaks form; gradually add remaining ¼ cup of sugar beating until stiff peaks form.
Fold the egg whites into batter. Pour into pan. Bake 20 minutes or until tester inserted into the middle comes out clean. Cool in pan on wire rack.
To make dessert syrup
Combine water and sugar in a small saucepan and bring to a boil. Cook until sugar dissolves. (Do not stir). Set aside to cool.
To make truffle filling
Melt the chocolate in a bowl over hot (not boiling) water, stirring until smooth. Set aside.
In a separate bowl, beat butter with confectioner’s sugar until soft and creamy. Beat in cocoa and Kahlúa. Add cooled chocolate, beating until well mixed. Beat in egg. Gradually beat in cream until smooth. Set aside.
To make the ganache
In a bowl, melt the chocolate over hot (not boiling) water, stirring until smooth.
Beat cream into chocolate until smooth and combined. If ganache hardens before use, reheat slightly until it is of spreading consistency. If ganache is not stiff enough to glaze, chill for a short time.
To Assemble
Brush sponge cake with dessert syrup.
Pour truffle filling on top and level. Chill for one hour or until firm.