Prepare the oven and baking tray: Preheat your oven to 350°F (175°C). Line a baking tray with parchment paper, making sure to cover the edges.
Mix the wet ingredients: In a large mixing bowl, whisk together the eggs, allulose (or sugar), and salt until the mixture becomes pale and fluffy. Slowly add in the milk and vegetable oil, whisking until smooth.
Sift the dry ingredients: Sift together the cake flour and baking powder to ensure that there are no lumps. Gradually fold the sifted flour mixture into the wet ingredients, taking care not to deflate the batter.
Bake the cake: Pour the prepared batter into the lined tray and spread it out evenly. Bake in the preheated oven for 12-15 minutes, or until the cake is golden brown and a toothpick inserted into the center comes out clean.
Roll the cake: Once baked, remove the cake from the oven and let it cool for a few minutes. Carefully roll the cake, along with the parchment paper, while it is still warm. Allow it to cool completely in the rolled position.
Fill and serve: Once cooled, unroll the cake gently and spread your choice of filling (custard, whipped cream, fruit preserves, etc.) onto the cake. Carefully roll the cake back up, slice, and serve.