Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a mixing bowl, whisk the eggs and granulated sugar until light and fluffy.
Sift together the flour, cocoa powder, baking powder, and salt.
Gradually fold the dry ingredients into the egg mixture.
Add the vanilla extract and mix until just combined.
Spread the batter evenly onto the prepared baking sheet.
Bake for 12-15 minutes, or until a toothpick comes out clean.
Remove from the oven and let cool for a few minutes.
Carefully roll the cake in the parchment paper and let it cool completely.
Whip the heavy cream with powdered sugar until soft peaks form, then unroll the cake, spread the cream, and re-roll.