Preheat the oven to 325 degrees F (165 degrees C). Wash a 10-inch angel food tube pan in hot soapy water to ensure it is grease-free; dry well.
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Measure flour, sugar, baking powder, and salt into a sifter; sift into a bowl. Make a well; add egg yolks, water, oil, vanilla extract, and lemon extract to the well in the order listed. Do not beat.
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Beat egg whites and cream of tartar in a separate, large bowl until very stiff.
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Using the same beaters, beat egg yolk batter until smooth and light; pour slowly over egg whites. Gently fold mixtures together with a rubber spatula; do not stir. Pour batter into the angel food tube pan.
Bake cake in the preheated oven for 55 minutes. Increase heat to 350 degrees F (175 degrees C) and continue baking until a toothpick inserted into the center comes out clean, 10 to 15 more minutes.
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Invert the pan onto a wire rack. Let cool completely before unmolding and frosting as desired.