01 - 
                Preheat oven to 350°F (175°C). Line a baking sheet with parchment paper, ensuring sides are covered. Lightly coat with cooking spray to secure parchment in place.
              
              
              
                02 - 
                Beat eggs and granulated sugar for 5 minutes until mixture triples in volume and is pale yellow. This step incorporates the air needed for a light sponge.
              
              
              
                03 - 
                Sift together flour, cocoa powder, baking powder, and salt. Gently fold into egg mixture using a rubber spatula, maintaining as much air as possible.
              
              
              
                04 - 
                Spread batter evenly on prepared pan using an offset spatula. Tap pan gently to release air bubbles. Bake for 10-12 minutes until cake springs back when touched in the center.
              
              
              
                05 - 
                Lay a clean kitchen towel on a flat surface and dust generously with powdered sugar. Immediately invert the baked cake onto the towel, peel off parchment, and roll the cake gently while warm.
              
              
              
                06 - 
                Whip heavy cream to soft peaks. Fold in powdered sugar and peanut butter until smooth. Adjust consistency if needed by adding a tablespoon of cream or refrigerating briefly.
              
              
              
                07 - 
                Unroll cooled sponge and spread filling evenly, leaving a 1.3 cm (1/2 inch) border. Sprinkle chopped mini peanut butter cups over the filling. Roll the cake tightly, using the towel as a guide but without wrapping it in.
              
              
              
                08 - 
                Dust the rolled cake with powdered sugar. Slice and serve immediately, or refrigerate for up to one day before serving.