I'm not against wool/polyester inner layers, they are much better than cotton. But it's not magic, they will also work worse when they are wet, and they don't t

I'm not against wool/polyester inner layers, they are much better than cotton. But it's not magic, they will also work worse when they are wet, and they don't transport the sweat from the skin perfectly. So what works the best for me is reducing the effect of accumulating sweat, i.e. maximizing the breathability of the jacket (for example, by using a "windshirt" style jackets from materials like Pertex). Maybe in such exteme conditions as -40°C it's different, but for me a windshirt + thick inner layers (polyester/wool) work well for 6+ hour long bicycle rides in about 0°C.