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Line greased 10x15 inch jelly roll pan with waxed paper.
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Beat egg whites until soft peaks form.
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Add sugar and beat until stiff.
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Beat egg yolks with sugar until lemon colored and light.
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Beat in cocoa and vanilla.
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Fold into egg whites.
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Spread into prepared pan.
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Bake in 350 degree F.
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oven for 15 to 20 minutes until an inserted toothpick comes out clean.
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Sift icing (confectioner's) sugar over a clean tea towel.
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Turn cake out on top of towel.
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Peel off paper.
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Starting at narrow end, roll towel and cake up toegether to cool.
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When cool, unroll and spread with filling.
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Filling: Melt chips and water together over low heat.
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Spread over cake.
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Whip cream until stiff.
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Spread over chocolate layer, saving some to garnish top with a few dabs.
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Roll.
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Refrigerate until serving.
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Cut into slices to serve.