01 - 
                Whisk together flour, cocoa powder, baking powder, and salt until evenly combined to ensure a lump-free sponge.
              
              
              
                02 - 
                Use an electric mixer to whip the eggs and granulated sugar for approximately 5 minutes until the mixture becomes thick, pale, and fluffy, ensuring an airy texture.
              
              
              
                03 - 
                Gently fold vanilla extract and milk into the egg mixture. Sift in dry ingredients in batches, folding carefully until just combined. Spread batter evenly in a lined jelly roll pan. Bake at 180°C for 10 to 12 minutes until the cake springs back when touched lightly.
              
              
              
                04 - 
                Dust a clean kitchen towel with powdered sugar. While the cake is warm, invert it onto the towel and peel away parchment paper. Starting from the short side, roll the cake with the towel inside. Allow to cool fully in this rolled shape to set the spiral.
              
              
              
                05 - 
                In a saucepan, whisk together evaporated milk, sugar, and egg yolks. Cook over medium heat, stirring constantly for 8 to 10 minutes until thickened. Remove from heat, then stir in butter, vanilla extract, shredded coconut, and pecans. Cool until spreadable to prevent melting during assembly.
              
              
              
                06 - 
                Unroll the cooled cake gently. Evenly spread the coconut pecan filling over the surface to the edges. Roll the cake back up firmly but gently and place seam side down on a serving platter.
              
              
              
                07 - 
                Heat heavy cream until just simmering, then pour over chopped semisweet chocolate. Let sit for 2 minutes, then stir until smooth. Add butter for gloss if desired. Pour and spread ganache evenly over the cake roll, allowing it to drip slightly down the sides.
              
              
              
                08 - 
                Top with extra shredded coconut and whole toasted pecans for presentation. Allow ganache to set slightly before slicing into thick spirals for serving.