For the Carrot Cake:

1. Preheat Oven:
   • Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans, or line them with parchment paper for easy removal.
2. Combine Dry Ingredients:
   • In a medium bowl, whisk together the flour, sugar, baking powder, baking soda, salt, cinnamon, and nutmeg.
3. Mix Wet Ingredients:
   • In a separate large bowl, whisk the eggs, vegetable oil, and vanilla extract until smooth and well combined.
4. Add Carrots and Optional Add-ins:
   • Stir in the grated carrots, and if you’re using them, fold in the chopped walnuts and raisins.
5. Combine Wet and Dry Ingredients:
   • Gradually add the dry ingredients to the wet ingredients, stirring until just combined. Be careful not to overmix.
6. Bake the Cake:
   • Divide the batter evenly between the two prepared cake pans. Smooth the tops with a spatula.
   • Bake for 30-35 minutes, or until a toothpick inserted into the center comes out clean. Let the cakes cool in the pans for 10 minutes, then turn them out onto wire racks to cool completely.

For the Cream Cheese Frosting:

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