First of all sieve all dry ingredients like Apf, salt, Bp, cocoa powder. Keep aside. In a bowl take the 3 eggs white & add drops of lemon. Start beating with hand beater or whisk till they double in volume or till stiff peaks. Keep aside.
Now take another bowl add 3 egg yolks. Put powdered sugar & beat till the mixture gets pale then add sifted dry ingredients .Mix till everything is incorporated.
Now gently fold eggs white mixture into yellow mixture. Don't beat this mixture use cut &fold method to incorporate everything. Bake this rectangular tin lined up the parchment paper in preheated oven at 160 .c for 10-12 minutes
Once baked let it cool for 10 minutes & then invert into damp cotton cloth & tightly roll & refrigerate for 1/2 an hour. Now take 1 cup of non dairy whipping cream & whip it till stiff peaks. Take out the chocolate roll into fridge. Remove cotton cloth &parchment paper. Spread whipped cream & roll it back .
Now pour dark melted slightly chill dark chocolate on the Roll.make design with fork and cut into log shape as shown in picture. Decorate with icing sugar and some fondant accents.