Preheat the oven to 350 F. Line a jelly roll pan or 10x15 cookie sheet with a lip with parchment paper and spray with baking spray.
To make the yolk mixture for the cake, whisk the egg yolks and sugar together until fluffy and lighter in color. Add in the almond and vanilla extracts and mix. Add in the vegetable oil and milk and stir to incorporate. Next, mix in half of the flour until combined. Mix in the rest of the flour and baking powder.
To make the meringue, place the egg whites into the bowl of a stand mixer fitted with a whisk attachment. Beat on medium speed for 45 seconds. The egg whites should have increased in volume and have a microfoam on top. Add in the salt and cream of tartar and continue whisking for 45 seconds. With the mixer still going, slowly stream in the sugar. Once the sugar is fully incorporated, let the mixer continue whisking on medium speed until a fluffy meringue with stiff peaks has formed, taking roughly 10-12 minutes.
Once the meringue has been made, use a rubber spatula to fold in half of the egg yolk mixture. Fold in the remaining egg yolk mixture until incorporated, working to retain as much air in the meringue as possible. Divide the batter into 3 separate bowls. Add food coloring to each bowl and mix until fully colored. Spoon the batter into 3 separate piping bags. Pipe the cake batter onto the parchment lined jelly roll pan in diagonal stripes and alternating pattern. Place the pan into the oven to bake for 12 minutes. Once baked, remove from the oven and place it onto a cooling rack to cool for 10 minutes.
Once the cake has cooled, dust a large kitchen towel with a layer of powdered sugar. Turn the cake over onto the kitchen towel. Dust a layer of powdered sugar over the cake roll. Place a large towel over the cake. Roll the cake roll up with the towels and let it finish cooling completely for about 1 hour.
To make the filling, place all of the ingredients into the bowl of a stand mixer fitted with a paddle attachment. Beat together on high speed for 2 minutes or until a smooth and fluffy filling has formed.
Once the cake roll has cooled, unroll the cake. Remove the towel from the top of the cake. Spoon the filling onto the cake. Use a rubber or offset spatula to spread the filling over the entire surface of the cake. Roll the cake back up. Wrap with plastic wrap and place it into the fridge to chill for 1-2 hours before serving.