Preheat oven to 180°C (350°F). Line a 10x15-inch jelly roll pan with parchment paper and lightly grease it.
Beat eggs and sugar in a large bowl on high speed for 5–6 minutes until pale and thick. Add vanilla extract.
Sift in dry ingredients (flour, cocoa powder, baking powder, and salt). Gently fold to combine without deflating.
Pour batter into pan and spread evenly. Bake for 10–12 minutes or until the sponge springs back when touched.
Remove from oven and invert onto a clean kitchen towel dusted with powdered sugar. Peel off parchment paper.
Roll the cake gently (with the towel inside) while warm. Let it cool completely on a wire rack.
Make whipped cream filling: Beat cream, powdered sugar, and vanilla extract until stiff peaks form.
Unroll the cooled sponge, spread the whipped cream evenly, and gently re-roll the cake.
Chill before serving for at least 30 minutes. Dust with powdered sugar or drizzle with chocolate if desired.
Slice and enjoy!