Preheat your oven to 350°F (175°C). Line a 15x10 inch jelly roll pan with parchment paper and lightly grease it.

In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.

In a large bowl, beat together the eggs and granulated sugar until light and fluffy. Stir in the vegetable oil and vanilla extract.

Gradually add the dry mixture to the wet mixture, stirring until just combined.

Pour the batter into the prepared jelly roll pan, spreading it evenly. Bake for about 10-12 minutes or until a toothpick inserted comes out clean.

Allow the cake to cool in the pan for about 5 minutes. Carefully invert it onto a clean kitchen towel dusted with powdered sugar and roll it up gently with the towel. Let it cool completely.

In a saucepan over medium heat, combine coconut flakes, pecans, evaporated milk, brown sugar, and butter. Stir until combined and simmer for about 5-7 minutes until thickened. Remove from heat and stir in the vanilla extract.

Carefully unroll the cooled cake and spread the coconut-pecan filling evenly over it. Roll it back up without the towel, keeping it tight.

Refrigerate for at least an hour before slicing. Enjoy your gourmet cake roll at family gatherings or cozy evenings in!