1.Spray a 9" X 13" baking tray with cooking spray. Measure parchment paper to be 3 inches larger than pan then cut each of the corners diagonally up to pan. Place parchment paper inside pan. Separate the eggs, whites in a bowl of a stand mixer and yolks in a large bowl. Preheat the oven to 375°F.
2.Combine the egg yolks with 2 tablespoons sugar and whisk together. Add in the oil, milk, vanilla extract and whisk again. Sift in the cake flour over top of the egg yolk mixture and whisk to combine, until there are no lumps.
3.In a stand mixer bowl fitted with a whisk attachment, add the room temperature egg whites. Turn on the mixer on low speed. Once the egg whites become foamy with bubbles, add in cream of tartar. Gradually increase the speed of the mixer, and slowly pour in 2 tablespoons sugar. Continue to whip the egg whites until fluffy, shiny and reaches a soft peak.
4.Using a spatula, fold about one-third of the egg whites into the egg yolk batter. Add the next third of the egg white mixture, and continue to fold until all the egg whites are incorporated into the batter, but be sure not to overfold or the egg whites will be deflated. Fold the last third of the egg white mixture in until incorporated.
5.Transfer the cake batter to the prepared baking tray lined with parchment paper. Give the tray a few taps to release any trapped air bubbles. Bake for 14-15 minutes, until the cake surface is golden brown and dry to the touch. The cake should be bounce back when slightly pressed with a finger tip. Remove the cake from the oven and immediately drop it from a height of 1". Move the cake and parchment to cool on a cooling rack for 10 minutes.
6.Meanwhile, make the whipped cream. Pour the heavy cream into a chilled bowl of a standing mixer, add in the powdered sugar and use a whisk attachment to whip to stiff peaks. Chill until ready to use.
7.Prepare a piece of parchment the size of the cake, with a teaspoon of powdered sugar sifted all around. Place the slightly warm cake onto the parchment, with the top side down. Dollop the whipped cream onto the surface of the cake. Use an offset spatula to evenly spread the whipped cream over the entire cake. Starting at the short end, use the parchment paper to help gently roll up the cake. Use the parchment paper to gently push the roll so it is taut.
8.Make sure the seam-side is facing down, seal the ends of the parchment paper. Place the cake onto a tray and into the fridge for at least 6 hours to firm up. Cut the cake ends off with a serrated knife. Use a damp, warm towel to clean the knife in between slices. Cut into thick slices and serve.