Let the egg whites stand at room temperature for 30 minutes.

Preheat the oven to 375°F (190°C).

Line and grease a 15x10x1-inch pan with parchment paper.

In a mixing bowl, beat the egg yolks on high for about 5 minutes until thick and pale. Gradually add 1/3 cup of sugar.

Sift together flour, cocoa, baking powder, and salt twice.

Gradually mix dry ingredients into the yolk mixture.

In a separate bowl, beat egg whites to soft peaks. Gradually add remaining sugar until stiff peaks form.

Gently fold egg whites into the yolk mixture.

Pour the batter into the prepared pan and spread evenly.

Bake for 10-12 minutes until the cake springs back lightly when touched.

Allow to cool for 5 minutes, then turn the cake onto a cocoa-dusted towel, peel off parchment, and roll it up from the short side.

Whip 1 cup of heavy cream to soft peaks, adding 2 tablespoons of sugar and almond extract, beat to stiff peaks.

Carefully unroll the cooled cake and spread the whipped cream filling to within 1 inch of the edges. Roll back up tightly, seam side down.

Cream softened butter and confectioners’ sugar together for 3-4 minutes until light and fluffy. Beat in melted chocolate, milk, and vanilla until smooth.

Frost the cake to create a textured look resembling bark. Dust with powdered sugar and decorate as desired.