Preheat the oven to 350°F (175°C). Grease and line a jelly roll pan with parchment paper.

In a mixing bowl, beat the eggs until foamy, about 3-5 minutes. Gradually add sugar and continue beating until pale.

Sift together flour, cocoa powder, baking powder, and salt. Fold this mixture into the egg mixture carefully.

Stir in milk and vanilla extract until the batter is smooth. Avoid overmixing.

Pour the batter into the prepared jelly roll pan and spread evenly. Bake for 12-15 minutes until a toothpick comes out clean.

Allow the cake to cool for about 5 minutes, then roll it up with the parchment paper while warm, helping it retain shape.

Once cool, unroll the sponge and spread your filling evenly, leaving border edges. Roll it back up tightly without parchment.

Dust the rolled cake with powdered sugar and slice to serve.