In a small saucepan, gently heat the milk over low flame, stirring until lightly simmering. Add the Earl Grey tea bag and let it steep. Measure out 50 ml of the infused milk and reserve 1 teaspoon of the ground tea.

Line an 8×12 inch rectangular cake pan with parchment paper and preheat the oven to 325°F (160°C).

In a mixing bowl, sift together the dry ingredients: cake flour, baking powder, and sea salt.

In a separate bowl, whisk together the wet ingredients: infused milk, neutral oil, granulated sugar, egg yolks, and vanilla extract. Combine this mixture with the dry ingredients to form a batter.

In a new bowl, whip the egg whites until foamy. Add cream of tartar and gradually add 50 grams of sugar, whipping until stiff peaks form.

Fold one third of the meringue into the batter gently, then fold in the remaining meringue until combined.

Pour the batter into the prepared pan and smooth the top. Bake for 14-16 minutes, or until a skewer inserted comes out clean. Let cool for 5 minutes in the pan before transferring to a cooling rack.

Bloom the gelatin in water, then heat gently until liquid. Whip the cream with sugar until fluffy, then gradually add in the liquid gelatin and vanilla extract.

Spread the whipped cream over the cooled cake evenly and roll from the short side carefully.

Wrap the rolled cake in plastic wrap and refrigerate to allow the flavors to meld.

Slice the ends off for a neat presentation before serving.