Mix egg yolks with 15g of sugar in a bowl.

Add salad oil, water, sifted cake flour, and Earl Grey tea sequentially, mixing well after each addition.

Whisk egg whites with 45g of sugar gradually using a hand mixer to create stiff peaks.

Fold the meringue into the yolk mixture in two additions.

Pour the batter onto a baking tray and smooth the surface using a card.

Bake at 180°C for 17 minutes. Let cool on a wire rack and score lightly at 1cm intervals.

Heat heavy cream and Earl Grey tea in a saucepan until just before boiling. Cover and steep for 5 minutes.

Strain the mixture into a bowl, let cool, then refrigerate. Once chilled, add sugar and whip until stiff peaks form.

Spread the cream filling evenly over the cake using a palette knife.

Roll the cake tightly from one end to the other.