Preheat the oven to 350 F.
Line 2 12-cupcake cupcake pans with cupcake liners and set aside
Sift together the flour, ¾ cup of the sugar, and the salt into a medium bowl.
In the bowl of a stand mixer fitted with the whisk attachment (or in a large bowl, using a handheld mixer), whip the yolks and ¼ cup sugar on medium speed until thick and pale yellow, about 4 minutes. Gradually add the water, oil, and vanilla, almond mixing well. If using a stand mixer, transfer the mixture to a large bowl and wash and dry the mixer bowl and whisk (or wash the beaters).
Add the egg whites to the large mixer bowl (or another bowl) and beat until frothy. Add the cream of tartar and continue beating until the egg whites form soft peaks. Add the remaining ½ cup sugar and beat until stiff, glossy peaks form. Add the lemon zest and beat just until incorporated, about 15 seconds.
Using a rubber spatula, fold the yolk mixture into the egg whites. Gradually fold in the dry ingredients, approximately 1 cup at a time, until fully incorporated.
Pour the batter into the prepared cupcake pan. Bake the cupcakes for about 20 minutes, until they are just golden brown and a toothpick inserted in the center comes out clean.
Let the cake cool completely on a cooling rack, about 25 minutes