To create this scrumptious Gluten Free Carrot Cake, follow these simple steps:

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. Prepare Dry Ingredients: In a medium bowl, whisk together the gluten-free flour, baking powder, baking soda, cinnamon, and salt. Set aside.
3. Mix Wet Ingredients: In a large bowl, combine the granulated sugar, brown sugar, and vegetable oil. Mix until well combined. Add the eggs, one at a time, beating well after each addition.
4. Combine Mixtures: Gradually add the dry ingredients to the wet ingredients, stirring until just combined. Do not overmix.
5. Fold in Carrots: Gently fold in the grated carrots, and if using, add the chopped nuts and raisins. Ensure everything is evenly distributed.
6. Divide Batter: Pour the batter evenly into the prepared cake pans.
7. Bake: Place the cake pans in the preheated oven and bake for 30-35 minutes. A toothpick inserted in the center should come out clean.
8. Cool: Once baked, allow the cakes to cool in the pans for about 15-20 minutes. Then, carefully transfer them to wire racks to cool completely.
9. Prepare Frosting (if desired): While the cakes are cooling, you can make your favorite cream cheese frosting or use a simple sugar glaze.
10. Frost the Cake: Once the cakes are completely cooled, spread frosting generously between the layers and over the top and sides of the cake.