Preheat the oven to 350 degrees Fahrenheit (177 Celsius). Grease a 12x17-inch baking pan and line with parchment paper, then spray the parchment as well.
Sift together the cake flour, cocoa powder, baking powder, and salt using a fine mesh sieve. Set aside.
Beat the egg whites and a quarter cup of the sugar on high speed for four to five minutes, until medium peaks form. Transfer to another bowl.
In the same mixing bowl, beat the egg yolks and remaining sugar on high speed for one minute. Add the oil, milk, vanilla extract, and espresso powder, then beat for two minutes until thin and bubbly.
Add half the whipped egg whites and mix on low speed for ten seconds. Repeat with the remaining egg whites.
Sift in the flour mixture and gently fold together until just combined, taking care not to overmix.
Spread the batter evenly into the prepared pan in a thin layer. Bake for twelve to fourteen minutes, until the top springs back when touched.
Dust a sheet of parchment or a thin kitchen towel with cocoa powder. Immediately after baking, loosen the cake edges with a knife, invert onto the parchment, and peel off the bottom parchment.
Starting from the narrow end, tightly roll the warm cake up with the parchment or towel. Cool completely at room temperature, about three hours.
Beat the heavy cream, sugar, and vanilla extract on medium-high speed for two to three minutes, until medium to stiff peaks form. Beat in the marshmallow creme if using.
Gently unroll the cooled cake and spread the whipped cream evenly over the surface, leaving a half-inch border. Roll the cake back up without the parchment or towel.
Place the chopped chocolate and corn syrup in a bowl. Heat the cream until it gently simmers, then pour over the chocolate and let sit for two to three minutes before stirring until smooth.
Pour the ganache over the cake roll and refrigerate for thirty to sixty minutes before slicing.