Separate the eggs into whites and yolks.
Mix the yolks with sugar and milk.
Sift flour and cocoa powder, then add to the yolk mixture and combine.
Gradually add sugar to the egg whites and whip to make meringue.
Gently fold the meringue into the yolk batter.
Pour the batter into a pan and bake in a preheated oven at 170°C for 20 minutes.
Once the cake sheet cools, whip cream cheese and heavy cream and spread on top.
Sprinkle cocoa powder to finish.