Preheat and Prepare the Pan:

Preheat the oven to 350°F (175°C). Line a 17×12-inch baking sheet with parchment paper. Lightly grease the paper.

Prepare the Batter:

In a bowl, whisk together flour, baking powder, and salt. In a large mixing bowl, beat the eggs until thick and pale. Gradually add sugar, continuing to beat until fully incorporated. Stir in vanilla extract. Gently fold the dry ingredients into the egg mixture until just combined.

Bake the Cake:

Pour the batter into the prepared baking sheet, spreading evenly. Bake for 12-15 minutes, or until the cake is golden and springs back when touched.

Roll the Cake:

Generously dust a clean kitchen towel with powdered sugar. Immediately after baking, invert the cake onto the towel. Remove the parchment paper. Starting from a short end, carefully roll the cake with the towel inside. Let cool completely on a wire rack.

Prepare the Cream Filling:

In a clean bowl, whip heavy cream with sugar and vanilla extract until stiff peaks form.

Assemble the Roll:

Once the cake is cooled, carefully unroll it. Spread the whipped cream evenly over the unrolled cake, leaving a small border around the edges. Re-roll the cake without the towel.

Finishing Touches:

Transfer the roll to a serving platter. Dust with additional powdered sugar before serving.