Make the Coffee Chiffon Cake
Preheat the oven to 350°F (175°C). Line a 12×17-inch baking tray with parchment paper on the bottom only.
Separate the egg whites and egg yolks into two large mixing bowls.
Add cream of tartar to the egg whites. Using an electric mixer, beat on low-medium speed until frothy. Gradually add 100 g sugar, one spoonful at a time. Continue beating until stiff peaks form.
In the egg yolk bowl, add the remaining 50 g sugar and mix until combined. Add milk, oil, and vanilla extract and mix again.
Sift cake flour, espresso powder, and baking powder into the egg yolk mixture. Mix gently until just combined.
Fold one-third of the meringue into the yolk mixture using a spatula. Add the remaining meringue and carefully fold until no streaks remain.
Pour the batter into the prepared tray and spread evenly with an offset spatula.
Bake for 13–14 minutes, or until the cake is lightly browned and springy on top.
Let the cake cool for about 5 minutes. Carefully release the edges, flip onto a wire rack, peel off the parchment paper, and flip again onto a clean sheet of parchment paper.
While still warm, roll the cake up with the parchment paper starting from the short end. Let cool completely.
Make the Coffee Whipped Cream
In a mixing bowl, combine whipping cream, powdered sugar, espresso powder, and vanilla extract.
Whip until stiff peaks form.
Assemble the Swiss Roll
Carefully unroll the cooled cake. Spread the whipped cream evenly over the surface, leaving about 1 inch empty at the far edge.
Roll the cake back up tightly. Wrap in plastic wrap and refrigerate for at least 3 hours or overnight.
Before serving, trim the ends with a serrated knife and slice into 1–1½ inch pieces.