In a large mixing bowl, beat the eggs with the granulated sugar until the mixture is pale, fluffy, and has doubled in volume. This process may take about 5-7 minutes with an electric mixer on high speed. Add the vanilla extract and mix until just combined.
Combine Dry Ingredients:
Sift together the all-purpose flour, baking powder, and salt. Gently fold this into the egg mixture using a spatula, being careful not to deflate the batter. The goal is to maintain as much air as possible for a light and fluffy cake.
Bake the Cake:
Pour the batter into the prepared pan, spreading it evenly with a spatula. Bake in the preheated oven for 10-12 minutes, or until the cake is lightly golden and springs back when touched.
Roll and Cool:
Dust a clean kitchen towel with powdered sugar. Once the cake is done, immediately turn it out onto the towel. Peel off the parchment paper, then gently roll the cake up with the towel from one short end to the other. Let it cool completely in this rolled-up position.
Prepare the Filling:
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