Preheat your oven to 325°F and place the racks in the top and bottom third positions. Generously coat three 9-inch cake pans with nonstick baking spray to prevent sticking.
In a large bowl, whisk together the sifted all-purpose flour, baking powder, baking soda, and kosher salt until well combined. Set this dry mixture aside for later.
Add the vegetable oil, room temperature unsalted butter, white sugar, and maple syrup to the bowl of a stand mixer. Beat on high speed for 2 minutes, until the mixture is pale and fluffy. Then, add the eggs one at a time, mixing well after each addition to ensure the batter is smooth.
Reduce the mixer speed to low. Add the dry mixture (from Step 2) in two additions, mixing just until incorporated. Then add the sour cream, whole milk, vanilla extract, and chopped toasted pecans. Mix gently until just combined—do not overmix the batter. I like to scrape down the sides of the bowl to make sure everything is evenly mixed and the cake comes out tender.
Divide the batter evenly among the prepared pans. Bake in the preheated oven for about 25 minutes, rotating the cakes from top to bottom racks halfway through baking for even cooking. The cakes are done when they start to pull away from the edges and the tops are a very light golden brown. Remove from the oven and cool the cakes in their pans on a wire rack for 10 minutes, then turn them out onto the racks to cool completely for about 25 minutes.
In the bowl of a stand mixer, place the slightly firm but softened cream cheese and room temperature unsalted butter. Beat on high speed for 30 seconds, scraping down the sides of the bowl as needed. Reduce the speed to low and gradually add powdered sugar, maple syrup, and kosher salt. Once the sugar is incorporated, increase the mixer to high speed and continue beating until the frosting is smooth and thickened. Chill the frosting in the refrigerator for 20-30 minutes until it stiffens slightly. For a richer maple flavor, I sometimes add an extra splash of maple syrup here.
Once the cakes (from Step 5) are completely cool and the frosting (from Step 6) is chilled and stiff, assemble the cake by spreading the maple cream cheese frosting generously between the layers and over the top. Garnish the finished cake with chopped toasted pecans. Slice and serve to enjoy!