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Preheat oven to 350 degrees F.
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In a medium bowl, combine flour, baking soda, cinnamon, and nutmeg and stir until evenly distributed. Set aside.
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In a large bowl, beat together eggs and sugar.
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Add pumpkin and mix until well combined.
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Add dry ingredients to the wet and mix until just combined.
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Grease a 10" x 15" jelly roll pan.
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Line the pan with parchment paper, and then grease and lightly flour the parchment paper.
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Pour cake batter over the parchment paper and use a spatula to spread evenly to edges (you do not need do have it all the way to the edges - I usually leave a little space to prevent sticking and help with transfer. You just need to have a generally even rectangular shape).
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Bake for 15 minutes or until set. (Cake cooks fast so watch carefully to avoid burning the edges! If the edges do get a little dark, you can use kitchen shears to trim them and still easily remove the cake from the parchment paper.)
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While cake is baking, generously sprinkle powdered sugar over a flour sack towel (or triple-layered paper towels), using a sieve or sifter.
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Turn hot cake onto the towel. Remove parchment paper. Trim off burnt or crusty edges.
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Sprinkle more powdered sugar generously over the hot cake and quickly roll up with towel inside.
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Let cake cool completely, about 30 minutes. (Use this time to prepare the filling.)