1. Preheat your oven to 375°F (190°C). Line a 10×15-inch jelly roll pan with parchment paper and lightly grease it.

2. In a large bowl, beat the eggs on high speed for about 5 minutes until thick and light in color. Gradually add the sugar, beating until well combined. Mix in the coffee or water and vanilla extract.

3. In a separate bowl, sift together the cocoa powder, flour, salt, and baking powder. Gently fold the dry ingredients into the egg mixture until well incorporated.

4. Carefully spread the batter into the prepared pan, smoothing the top with a spatula. Bake in the preheated oven for 10-12 minutes or until the cake springs back when lightly touched.

5. While the cake is baking, prepare a clean kitchen towel and sprinkle it with powdered sugar.

6. Once baked, immediately invert the cake onto the powdered sugar-covered towel. Remove the parchment paper and gently roll the cake with the towel, starting from the short end. Allow the rolled cake to cool completely.

7. For the filling, whip the heavy cream with an electric mixer until soft peaks form. Gradually add the powdered sugar and continue to beat until stiff peaks form. Gently fold in the hazelnut spread until well combined.

8. Unroll the cooled cake and spread the hazelnut filling evenly over it. Carefully reroll the cake without the towel and place it seam-side down on a serving platter.

9. Chill the cake roll for at least 1 hour before serving to set the filling. Slice and enjoy!