Preheat the oven to 375°F (190°C) and grease a 15x10-inch jelly roll pan.
In a bowl, combine flour, baking powder, baking soda, cinnamon, nutmeg, and salt.
In a separate bowl, beat eggs and sugar until fluffy.
Add pumpkin and vanilla extract to the egg mixture, mixing well.
Gradually fold in the dry ingredients until just combined.
Spread the batter evenly in the prepared pan.
Bake for 15 minutes or until a toothpick comes out clean.
While baking, prepare a clean kitchen towel sprinkled with powdered sugar.
Once baked, immediately invert the cake onto the towel, peeling off the parchment paper.
Roll the cake with the towel and let it cool completely.
In a bowl, mix cream cheese, butter, powdered sugar, and vanilla until smooth.
Unroll the cooled cake, spread the filling, and carefully roll it back up.
Chill for at least an hour before slicing and serving.