Beat the eggs with the sugar and add the flour, baking powder, salt, 2-3 tablespoons finely ground walnuts and cocoa while stirring. Put the mixture into a wide square tray (laid out with baking paper and lightly greased).
Put it to bake in a pre-heated 356°F (180 °C) oven for 10-15 minutes. If you bake it too long, the roll will tear when you roll it up. Let the baked layer cool for 10-odd minutes and roll it up with the paper. Beat the cream to fluffiness and whip the cream cheese with the sugar.
Combine the 2 mixtures carefully and mix them with the almond essence and 1 tablespoon ground walnuts. Unroll the roll, smear it with plenty of cream and roll it up again, but this time without the paper.