To make the cake, preheat the oven to 400°F. Spray a 13 x 18 baking sheet with cooking spray, then line with parchment paper. Spray the parchment paper with cooking spray and set aside.
In a small bowl, whisk together the cocoa powder, salt, and flour.
In a large bowl or the bowl of a stand mixer, beat the eggs and sugar together until they are light in color, fluffy, and slightly thickened (about 5-8 minutes). Add the vanilla and half of the cocoa powder mixture, and mix until combined. Add the remaining cocoa powder, and mix until combined.
Pour the cake batter into the prepared pan, spreading evenly. Tap lightly on the counter to remove any large air bubbles. Bake the cake 8-10 minutes, until a toothpick inserted in the middle comes out clean, and the edges of the cake pull away from the sides of the pan.
Dust a clean kitchen towel evenly with powdered sugar, then invert the cake onto the towel. Remove the parchment paper and sprinkle the cake with powdered sugar. Roll the cake up into a spiral, starting from the long edge, wrapping the towel inside the cake. Cool 15-20 minutes.
After the cake has cooled, gently unroll the cake and spread the filling evenly across the cake, reserving about 1/2 cup of filling. Gently roll up the cake, being careful not to roll so tightly the filling squishes out. Wrap the cake in plastic wrap and refrigerate at least two hours.
After the cake has chilled, trim 1/2 inch from both ends of the log to display the spiral pattern. Make a diagonal cut about 3 inches from one end of the cake, then attach the cut piece on one side of the log with the remaining filling. Fill in any gaps with the filling.