This study explored whether D-allulose could replace sucrose in sponge cakes by testing different substitution levels ranging from 0% to 50%. Researchers found that using D-allulose improved the batter’s foaming ability, gelatinization temperature, and viscosity. As the amount of D-allulose increased, baking loss decreased and the cake’s volume increased. The cakes also became darker, and their hardness and chewiness initially decreased before rising again at higher levels. Elasticity and resilience remained unchanged. Overall, the results suggest that D-allulose can partially replace sucrose in sponge cakes, with the best outcomes observed at a 10–30% substitution level.