01 - Preheat oven to 350°F. Line a 10x15-inch jelly roll pan with parchment paper and lightly grease the surface.
02 - Sift together flour, cocoa powder, baking powder, and salt in a bowl. Set aside for later use.
03 - Beat eggs with an electric mixer on high speed for 5 minutes until thick and pale yellow. Gradually add granulated sugar, beating until fully dissolved.
04 - Pour in oil, buttermilk, vanilla, vinegar, and red food coloring. Mix gently on low speed until the batter turns uniformly red.
05 - Add the flour mixture in two additions, folding gently with a spatula until just combined. Avoid overmixing to maintain sponge texture.
06 - Pour batter into the prepared pan, using an offset spatula to spread evenly. Tap pan firmly on counter to release air bubbles.
07 - Bake for 12-15 minutes until the surface springs back when lightly touched and edges pull slightly from the pan.
08 - While baking, lay a clean kitchen towel flat and dust generously with powdered sugar to prevent sticking.
09 - Immediately loosen cake edges and invert onto the sugared towel. Peel off parchment and roll the cake with the towel from a short end. Cool completely, seam side down.
10 - Beat cream cheese and butter until smooth and creamy. Add powdered sugar and vanilla, mixing until light and fluffy.
11 - Carefully unroll the cooled cake. Spread cream cheese filling evenly over the surface, leaving a small border around edges.
12 - Gently re-roll the cake without the towel. Wrap tightly in plastic wrap and refrigerate for at least 1 hour to set the filling.
13 - Unwrap and dust with additional powdered sugar. Slice into rounds and serve chilled or at room temperature.