Preheat your oven to 350°F (175°C) and grab a 10x15-inch cake pan. Line the bottom with foil and lightly spray it with nonstick cooking spray.

In a large mixing bowl, beat the large eggs for about 3-5 minutes until they become foamy and pale in color. Gradually add the granulated sugar and continue mixing for another 2 minutes.

Blend in the vegetable oil, baking powder, salt, vanilla extract, and cocoa powder into the egg mixture. Stir until everything is evenly combined.

Gradually add the all-purpose flour into the wet ingredients, mixing gently until just combined.

Pour the batter into the prepared cake pan, spreading it evenly with a spatula. Bake for 10-15 minutes, or until the cake springs back when touched.

Prepare a clean kitchen towel by dusting it generously with powdered sugar.

Once baked, remove the cake from the oven and immediately flip it onto the prepared towel. Roll it up from the short end and set aside to cool completely.

In a mixing bowl, beat together the cream cheese and butter until smooth, then gradually add the powdered sugar and vanilla extract.

Once the cake is completely cooled, unroll it and spread the cream cheese filling evenly over the surface.

Roll it back up tightly without the towel and wrap in plastic wrap, then refrigerate for at least one hour.

Dust the top with additional powdered sugar before serving.