Preheat your oven to 200°C (400°F). Line a baking sheet (approximately 12x16 inches) with parchment paper, allowing some overhang for easy removal later.

In a mixing bowl, beat the eggs and granulated sugar together using an electric mixer on high speed until the mixture is pale and tripled in volume, about 5-7 minutes. This step is crucial as it incorporates air, which helps the cake rise.

Add the vanilla extract and mix gently until combined.

In a separate bowl, sift together the all-purpose flour, baking powder, and salt. This ensures there are no lumps and helps the flour incorporate evenly.

Gently fold the dry ingredients into the egg mixture using a rubber spatula. Be careful not to deflate the batter; use a folding motion to keep it light and airy.

Pour the batter onto the prepared baking sheet and spread it evenly with the spatula.

Bake in the preheated oven for 10-12 minutes, or until the cake is lightly golden and springs back when touched.

Once baked, remove the cake from the oven and immediately dust the top with granulated sugar to prevent sticking. Invert the cake onto a clean kitchen towel dusted with sugar.

Carefully peel off the parchment paper and roll the cake up tightly in the towel, starting from one of the short edges. This helps the cake maintain its shape. Let it cool completely while rolled.

In a chilled mixing bowl, whip the heavy cream until soft peaks form. This means the cream should hold its shape but still be smooth and creamy.

Add the sifted powdered sugar and vanilla extract, continuing to whip until stiff peaks form. This will ensure the filling is stable and holds up when rolled.

Once the cake is completely cooled, unroll it gently and spread a layer of jam or fruit preserves over the surface, followed by an even layer of whipped cream.

Roll the cake back up without the towel, starting from the short edge, and wrap it tightly in plastic wrap. Refrigerate for at least 30 minutes to set.

Once chilled, remove the Swiss roll from the refrigerator and unwrap it. Dust the top with additional powdered sugar if desired.

Using a sharp knife, slice the roll into 1-inch pieces and serve. Enjoy your delicious Swiss roll!