Preheat your oven to 325°F (165°C) and line an 8×12” baking pan with parchment paper.

In a small bowl, whisk together the whole milk, vegetable oil, and granulated sugar until fully blended.

Sift together the cake flour and sea salt in another bowl. Create a well and gently pour in the wet ingredients.

Beat the egg whites with cream of tartar until frothy and gradually add remaining sugar until glossy and stiff peaks form.

Gently fold the meringue into the batter in three additions, ensuring you maintain volume.

Spread the batter in the prepared baking pan and bake for 10–12 minutes until set.

Cool the cake in the pan for a few minutes before flipping onto a wire rack to cool completely.

Bloom the gelatin in cold water. Whip the chilled heavy cream and sugar until soft peaks form, then add gelatin and cotton candy extract.

Spread the whipped cream filling over the cooled cake and roll tightly. Wrap in plastic wrap and chill for at least 1 hour.

Unwrap the cake roll, trim edges, slice, and serve with powdered sugar or white chocolate drizzle.