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1. 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. In a large mixing bowl, combine the dry ingredients: flour, sugar, baking powder, baking soda, cinnamon, nutmeg, and salt. Whisk them together until well mixed.
3. In another bowl, whisk together the wet ingredients: vegetable oil, eggs, and vanilla extract.
4. Gradually pour the wet mixture into the dry ingredients, stirring gently with a spatula or wooden spoon. Avoid overmixing; a few lumps are fine.
5. Fold in the grated carrots, crushed pineapple, and nuts (if using) until evenly distributed.
6. Divide the batter evenly between the two prepared cake pans. Smooth the tops if necessary.
7. Bake in the preheated oven for 25-30 minutes, or until a toothpick inserted into the center comes out clean.
8. Once baked, let the cakes cool in the pans for about 10 minutes, then turn them out onto a wire rack to cool completely.
9. In a mixing bowl, beat the softened cream cheese and butter together until smooth and creamy (about 2-3 minutes on medium speed).
10. Gradually add the powdered sugar, one cup at a time, mixing on low speed until combined.
11. Add the vanilla extract and mix until well combined. If the frosting is too thick, add milk a tablespoon at a time until desired consistency is reached.
12. Once the cakes are completely cooled, place one layer on a serving plate or cake stand.
13. Spread a generous amount of cream cheese frosting on top of the first layer.
14. Carefully place the second layer on top and press down gently.
15. Frost the top and sides of the cake with the remaining cream cheese frosting.
16. Optionally, sprinkle additional chopped nuts or grated carrots on top for decoration.
17. Let the assembled cake sit for about 30 minutes at room temperature before slicing and serving.

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