Preheat the oven to 350°F (175°C). Grease a 15×10-inch jelly roll pan and line it with parchment paper, greasing the parchment as well.

In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Mix well.

Add the eggs, milk, vegetable oil, and 2 teaspoons of vanilla extract. Beat on medium speed for 2 minutes.

Stir in the boiling water until well combined; the batter will be thin. Pour the batter into the prepared pan and spread it evenly.

Bake for 15–20 minutes or until a toothpick inserted in the center comes out clean.

Prepare a clean kitchen towel by dusting it with powdered sugar. Once the cake is done, remove it from the oven and immediately invert it onto the prepared towel. Carefully peel off the parchment paper.

Roll the cake up in the towel, starting from the short end. Let it cool completely.

In a medium bowl, beat the cream cheese and butter until smooth. Gradually add the powdered sugar and 1 teaspoon of vanilla extract, mixing until creamy.

Once the cake is cool, unroll it gently and spread the cream cheese filling evenly over the surface. Drizzle the caramel sauce on top of the filling.

Roll the cake back up without the towel.

Melt the chocolate chips and 1 tablespoon of vegetable oil in a microwave-safe bowl in 30-second intervals, stirring until smooth. Drizzle the melted chocolate over the rolled cake and sprinkle with chopped pecans.

Chill the cake roll in the refrigerator for at least 1 hour before slicing.