Preheat your oven to 350°F (177°C). Grease a 12×17-inch baking pan with nonstick spray or butter, then line it with parchment paper to ensure the cake releases easily in step 7. Be sure to spray or grease the parchment paper as well for an extra nonstick surface, which is crucial for this cake roll.
To prepare the cake, sift together the cake flour, cocoa powder, baking powder, and salt using a fine mesh sieve and set aside. Using a hand mixer or stand mixer fitted with a whisk attachment, beat the egg whites with 1/4 cup (50g) granulated sugar on high speed for 4 to 5 minutes until foamy medium peaks form—these peaks should hold shape but still have a slight droop.
Transfer the whipped egg whites to another bowl. In the same mixing bowl (no need to clean it), add the egg yolks and the remaining sugar, and beat on high speed for 1 minute. Then add the oil, milk, vanilla extract, and espresso powder, beating together on high speed for 2 minutes until the mixture is thin and slightly bubbly on top.
Fold half of the whipped egg whites into the yolk mixture, mixing on low speed for about 10 seconds. Repeat with the remaining egg whites, mixing again on low speed for 10 seconds. Next, sift in the flour mixture and gently fold the batter with a silicone spatula until combined—be careful not to overmix, as the batter should remain light and fluffy.
Spread the batter evenly into the prepared pan in a very thin layer, smoothing the surface by gently shaking the pan back and forth on the counter. Bake for 12 to 14 minutes, or until the cake springs back lightly when touched with your finger—do not overbake. While the cake is baking, prepare a large piece of parchment paper or a thin kitchen towel (larger than the cake) on your counter. I recommend using a kitchen towel to help prevent cracking. Dust the parchment or towel generously with about 2 tablespoons of cocoa powder using a fine mesh sieve.
Once the cake is out of the oven, quickly run a knife around the edges to loosen it from the pan, then immediately invert the cake onto the cocoa-dusted parchment or towel. Carefully peel off the parchment paper that was on the bottom of the cake. Starting at the narrow end, tightly roll the warm cake up with the parchment or towel, rolling slowly and gently to avoid cracking.
Allow the rolled cake to cool completely at room temperature for about 3 hours. You can also let it sit for up to one day if needed. Avoid refrigerating the cake while rolled, as cooling it cold then unrolling can cause tearing and breakage. To make the whipped cream filling, whip the heavy cream, sugar, and vanilla extract with a hand or stand mixer on medium-high speed until medium to stiff peaks form, about 2 to 3 minutes. If using, beat in the marshmallow creme until fully incorporated. Once the cake has cooled, gently unroll it and spread the whipped cream evenly over the surface, leaving about a 1/2-inch border around the edges. Carefully roll the cake back up, this time without the parchment or towel.
Place the cake roll on a wire rack set over a baking sheet to catch any ganache drips, then set aside on the counter or refrigerate while you prepare the ganache. For the ganache topping, place the chopped chocolate and corn syrup (if using) in a medium bowl. Heat the cream in a small saucepan until it just begins to simmer—avoid boiling.
Pour the hot cream over the chocolate and let it sit for 2 to 3 minutes to soften the chocolate. Stir slowly until the mixture is smooth, glossy, and fully melted. Pour the ganache evenly over the cake roll, using a spoon to catch and redistribute any drips back onto the cake. Refrigerate the cake for at least 30 to 60 minutes before slicing and serving. Store any leftover cake covered in the refrigerator for up to 3 days.