place egg whites in a small bowl and yolks in a large mixing bowl. Let stand at room temperature about 30 minutes.

Preheat oven to 350'F. Line bottom of a greased 15"x10"x1" pan with parchment; grease parchment. sift flour, cocoa and salt together twice. Beat the egg yolks until slightly thickened. Gradually add 1/2 cup of the sugar, beating on high speed until thick and lemon-colored about 3-4 minutes. Fold in the flour mixture.

Add cream of tarter to the egg whites and with clean beaters, beat on medium until soft peaks form. Gradually add remaining sugar 1 tablespoon at a time. Beating on high after each addition until the sugar is dissolved. Continue beating until soft glossy peaks form. Fold a fourth on the whites into the batter then fold in remaining whites. transfer to prepared pan, spreading evenly.

Bake until the top springs back when lightly touched, about 12-15 minutes. be careful to not overbake. Cool for 5 minutes. invert onto a clean tea towel dusted with cocoa. Gently peel off the parchment paper. Roll up the cake in the towel jelly-roll style, starting with the short side. Cool completely on a wire rack.

Filling; in a bowl, dissolve coffee granules in the cream. beat until it begins to thicken. Add sugar; beat until stiff peaks form. Unroll cake and spread the filling over the cake to within 1/2 inch of all the edges. Roll up again, without the towel, trim the ends. Transfer to a platter, seam side down, refrigerate, covered until cold.

Frosting: beat all the ingredients until smooth. spread over the cake. Using a fork, make lines in the frosting to resemble tree bark. Refrigerate until serving.