Preheat your oven to 350°F (175°C).

Prepare a 15x10-inch jelly roll pan by greasing it and lining with parchment paper.

Whisk together flour, baking powder, cinnamon, nutmeg, and a pinch of salt in a bowl.

In a large mixing bowl, beat eggs, sugar, and vegetable oil until smooth, then fold in grated carrots.

Gradually add dry ingredients to the wet mixture and fold gently.

Pour batter into the prepared pan and bake for 12–15 minutes.

Remove from oven, invert onto a towel dusted with powdered sugar, and roll the cake up in the towel to cool.

Beat cream cheese, powdered sugar, and vanilla until smooth for frosting.

Once cooled, unroll the cake and spread the frosting evenly, then re-roll without the towel.

Wrap the rolled cake in plastic wrap and chill for about an hour before serving.