1 c. flour
1 tsp. baking powder
1/4 tsp. salt
1/4 c. cocoa
3 lg. eggs (2/3 c.)
1 c. sugar
1/3 c. water
1 tsp. vanilla

Heat oven to 375 degrees. Line a jelly roll pan with aluminum foil. Blend flour, baking powder, salt and cocoa; set aside. Beat eggs in small mixer bowl until very thick and lemon colored. Pour beaten eggs into large bowl. Gradually beat in sugar. Blend in water and vanilla on low speed.

Slowly mix in dry ingredients (low speed) just until batter is smooth. Pour into pan; bake 12-15 minutes. Loose edges and immediately turn upside down on a towel liberally sprinkled with powdered sugar. Remove foil, trim off stiff edges, sprinkle with powdered sugar.

While still hot, roll cake and towel from narrow end. Cool on wire rack. Unroll cake. Spread with 1 cup sweetened whipped cream. Roll up carefully and refrigerate until ready to use.