Preheat your oven to 350°F (175°C) and line a 12x17-inch baking tray with parchment paper.

Separate the egg whites from the yolks, placing them in two bowls and setting them aside.

Beat the egg whites on medium speed until frothy, add cream of tartar and gradually add 100g sugar until stiff peaks form.

Mix the yolks with the remaining 50g sugar, then incorporate milk, oil, and vanilla extract.

Sift together cake flour, espresso powder, and baking powder into the yolk mixture and fold in gently.

Fold the whipped egg whites into the yolk batter in three additions, then pour into the prepared baking tray.

Bake in the preheated oven for 13-14 minutes until lightly browned and springs back when touched.

Allow the cake to cool for 5 minutes, then roll it using a kitchen towel and let it cool completely.

In a chilled bowl, combine whipping cream, powdered sugar, espresso powder, and vanilla, then beat until stiff peaks form.

Unroll the cooled cake, spread the whipped cream filling evenly, then roll it back up and refrigerate for at least 3 hours.

Once chilled, unwrap, trim the ends, slice into rounds, and serve.