Preheat the oven to 350°F (175°C). Line a 15×10-inch jelly roll pan with parchment paper and lightly grease it to prevent sticking.

In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt. Set aside.

In a large bowl, beat the eggs and granulated sugar together on high speed for 5-7 minutes, or until thick and pale. Add vanilla extract and vegetable oil, mixing until combined.

Gradually fold the dry ingredients into the wet mixture using a spatula.

Pour the batter into the prepared pan and spread it evenly. Bake for 10-12 minutes, or until a toothpick inserted comes out clean.

Carefully remove the cake from the oven. Sprinkle powdered sugar onto a clean kitchen towel, flip the cake onto it, peel off the parchment paper, and roll the cake up with the towel. Let it cool completely.

While the cake cools, chill a bowl and beat the heavy whipping cream, powdered sugar, and vanilla in the bowl until stiff peaks form.

Unroll the cooled cake gently and spread the whipped cream filling evenly over the surface.

Carefully roll the cake back up, seam-side down, and place on a serving platter.

For the ganache, heat the heavy cream in a microwave-safe bowl until simmering. Pour over the chocolate chips and stir until smooth. Allow the ganache to cool slightly, then pour over the cake roll, letting it drip down the sides.

Slice the cake roll and serve immediately, enjoying the layers of delicious flavors.