Preheat the oven to 325 degrees F. Spray a half sheet pan with non-stick spray. Line the bottom with parchment paper and spray again. Set aside.
In a medium sized mixing bowl, sift together the cake flour, baking powder, salt and cocoa powder. Set aside.
In a small mixing bowl, whisk or beat the egg yolks together until lighter in color and thicker in texture. This took about 10 minutes. Set aside.
In another medium sized mixing bowl, beat the egg whites on high until stiff peaks form. Once you have peaks, fold in the granulated sugar.
Once the sugar is folded into the egg whites, fold in the egg yolks.
Next, you'll fold the dry ingredients into the egg mixture. Make sure no streaks of eggs or dry ingredients remain.
Pour the batter into the prepared pan. Bake at 325 for about 15 to 20 minutes, or until a toothpick inserted into the center of the cake comes out with a few moist crumbs on it.
Once baked, turn out onto a damp tea towel that has been sprinkled with cocoa powder. (You can also turn the cake onto another large sheet of parchment that has been sprayed with nonstick spray).
Cut off any edges that look uneven or crusted.
Gently roll the cake, making sure not to roll too tightly.
Allow to cool at room temperature until the cake reaches room temperature. Do not place the roll in the fridge or freezer to cool faster. This will cause the cake to crack.
Once the cake has cooled, gently unroll the cake and spread the filling (instructions below) on the cake.
Reroll the cake, chill for about 15 minutes and then coat with the chocolate ganache.