Separate the egg whites and yolks.
Add sugar to the egg whites and beat until stiff peaks form (make a meringue).
Add sugar and vanilla extract to the yolks and mix well.
Combine the meringue with the yolk mixture, then add flour and milk, and mix thoroughly.
Pour the batter evenly onto a baking pan and bake at 180°C for 12 minutes.
Let the baked sheet cool, spread cream on top, and roll it up.