Preheat the oven to 180°C.

Grease a rectangular tray (9x13 inches) with oil. Put a butter paper and apply oil on butter paper. Keep aside.

Step 1: Mix vinegar and milk and keep aside for 5 minutes.

Step 2: Meanwhile, beat egg and sugar until sugar is completely dissolved and the mixture has doubled in volume, very light in color and airy in texture.

Step 3: Sift all purpose flour, cocoa powder and baking powder into the egg mixture.

Fold gently so that the batter does not deflate.

Step 4: Now add oil and step 1 mixture (milk and vinegar). Stir gently.

Step 5: Mix vinegar and baking soda and add immediately to the batter, fold gently

Transfer to the prepared baking tray immediately and bake at 180°C for exactly 10 minutes (using upper and lower heat).

Take out of the oven and allow to come to room temperature.

Dust a chopping board or trat with icing sugar and flip the cake on to it. Now remove the baking paper and dust with icing sugar again.

Cover with cream cheese buttercream frosting and roll carefully. Allow to chill for 1 hour.

Decorate with cream and enjoy.