Preheat oven to 350° and line a baking sheet or jelly roll pan with parchment paper and spray it with non stick spray. Set aside.
In a medium bowl, beat eggs and sugar on high for 2-3 minutes.
Beat in vegetable oil, lemon juice, zest, vanilla, milk, flour and baking powder until evenly blended.
Pour cake batter into prepared pan, making sure it reaches all edges.
Bake at 350 degrees for 15-17 minutes or until edges begin to turn golden.
Lay a small towel on your surface and generously coat with powdered sugar. When cake is baked, turn out onto towel and peel off parchment paper. Sprinkle powdered sugar on the top side as well, and roll your cake up around the towel. Set aside to cool completely. (Make sure you roll it right out of the oven to avoid cracking)
Make your filling by beating together cream cheese, powdered sugar, lemon juice, and heavy cream.
Once cake has cooled, unroll cake, spread filling over the top, and roll back up (not too tightly so filling won’t spill out.)
Roll foil around it and seal, then refrigerate or freeze at least 2 hours or overnight.
Cut into slices and serve.