1. Preheat oven to 350°F (175°C). Line a 10×15-inch jelly roll pan with parchment paper and lightly grease it.

2. In a large bowl, beat eggs and granulated sugar together for 4–5 minutes, until pale and thick.

3. Mix in vanilla extract.

4. Sift together flour, baking powder, and salt, then gently fold into the egg mixture.

5. In a small bowl, combine milk and oil, then fold into the batter until smooth.

6. If desired, tint the batter with pink or red food coloring for a festive look.

7. Pour the batter into the prepared pan and spread evenly.

8. Bake for 10–12 minutes, or until the top springs back when touched.

9. Lay a clean kitchen towel on the counter and dust it lightly with powdered sugar.

10. Immediately invert the hot cake onto the towel and carefully peel off the parchment paper.

11. While still warm, roll the cake up in the towel starting from a short end, and let it cool completely.

12. In a medium bowl, whip heavy cream and powdered sugar until soft peaks form.

13. Gently unroll the cooled cake and spread a thin layer of strawberry jam, followed by whipped cream.

14. Re-roll the cake tightly (without the towel) and shape it gently into a heart by pinching the top center and pressing the bottom point.

15. Wrap in plastic wrap and chill for at least 1 hour before slicing.

16. Dust with powdered sugar or drizzle with melted chocolate before serving.