Prepare a 15 x 10 inches (25 x 38 cm) jelly roll pan. Line it with a sheet of parchment paper by following a tutorial on how to line a Swiss roll tin.

To make the cake roll, preheat the oven to 375°F (190°C). Use a flour sifter to sift all-purpose flour and baking powder in a large bowl and set aside. Pour milk with oil into a small bowl and place it over a larger container with hot water. Warm up the oil and milk to 104°F (40°C).

In a large mixing bowl, whisk egg yolks, 1 1/2 tablespoons (20 g) of sugar, salt, and vanilla extract with a hand whisk a few times just until combined.

Add oil and milk and mix to combine. Sift the dry ingredients over the bowl with principal preparation and gently mix with a hand whisk.

In a clean and dry separate large bowl, beat cold egg whites with an electric mixer until they become bubbly and foamy.

Gradually add the remaining sugar (90 g) to the beaten egg whites in three parts. Whisk the meringue until soft peaks. The peaks should be firm enough to have a curved hook pointing to the floor but avoid stiff peaks. 

Give a couple of string movements to the egg yolk mixture, and add 1/3 of the egg white meringue. Carefully fold it with a silicone spatula, add 1/3 again, and mix. Pour the mixture into the remaining meringue and gently fold.

Pour the batter onto the prepared pan, and level it with a long bent spatula or a dough scraper (avoid excessive smoothing in one spot). Tap the pan on the work surface a couple of times to release large air bubbles. 

Bring the tin to the middle rack of the oven, and immediately decrease the oven temperature to 340°F (170°C). Bake for 25-27 minutes until golden brown. Check for doneness with a toothpick: if the toothpick comes out dry, the cake is done.

Prepare a long sheet of baking paper, ensuring it is at least 1.5x the length of the cake's long side. Slightly grease it with neutral oil.

Take the cake from the oven and tap it once against the table to prevent it from shrinking. Quickly flip it on the prepared parchment paper.

To prepare the cake for rolling, follow these steps:

1. Peel off the parchment paper from the bottom of the cake.
2. Use a serrated knife to trim the edges of the cake on both long sides and one short side.
3. Cut the opposite short of the cake at a 45-degree angle, diagonally.
4. Let the cake cool a bit so it's warm enough to roll.

To make sweetened whipped cream, pour cold heavy cream, add icing sugar, honey, and condensed milk into the bowl of a stand mixer, and whisk until firm.

To assemble the roll cake, spread the cream over the cooled cake using an offset spatula, leaving the angled cut bare.

Apply a thicker layer of cream in the middle, like a slope, to shape it correctly. Roll the cake with the help of parchment paper so that both ends touch.

Keep the bottom paper down, cover it with the top paper, and use a metal ruler to tighten it a little. Try to push the ruler towards the roll, tightening it while pulling the bottom baking paper away. Take care not to over-tighten the roll.

Keep the rolled cake wrapped in parchment paper with the end of the roll at the bottom. Cover the exposed ends of the roll cake with parchment paper (like candy) to prevent them from drying out. Refrigerate for 2 hours.

Gently remove the parchment paper from the cake. Transfer it to a serving tray. To serve, cut the cake into slices of desired thickness (ideally 1 inch (2.5 cm) with a warm knife, cleaning the blade between cuts.