In a stand mixer fitted with the whisk, beat eggs and salt on medium speed until foamy, about 1 minute. Gradually add sugar and continue beating until very pale, thick, and voluminous, 4 to 5 minutes.

Sift flour, cocoa, and baking powder over the mixture. Fold gently until smooth. Spread evenly in the prepared pan.

Bake until set and springy, about 12 minutes. Transfer to a rack and cool completely.

Whip cream and pudding mix to stiff peaks. Add condensed milk and mix just until smooth and stable.

Line a rectangular pan half the size of the baking sheet with parchment. Cut the sponge into two equal rectangles to fit the pan.

Place one layer in the pan, spread the cream evenly, and top with the second layer. Freeze until solid, 4 to 5 hours.

Unmold, cut into even bars, and keep frozen.

Melt chocolate and oil together in short microwave bursts, stirring until smooth. Stir in almonds.

Dip each frozen bar, shake off excess, and place on parchment. Freeze until firm.