Preheat your oven to 325°F (165°C) and line an 8x12-inch baking pan with parchment paper.

In a large mixing bowl, whisk together whole milk, vegetable oil, and granulated sugar until well combined. In another bowl, sift cake flour and sea salt.

Combine dry ingredients with wet mixture, stirring gently until smooth.

Beat egg whites with cream of tartar until frothy; add granulated sugar until stiff peaks form, about 3-5 minutes. Add a few drops of gel food coloring.

Gently fold meringue into the batter; spread into the prepared pan and bake for 10-12 minutes.

Let the cake cool in the pan for 5 minutes, then flip onto a wire rack to cool completely, about 30 minutes.

Prepare whipped cream filling by blooming gelatin in water, then melting it. Whip heavy cream until soft peaks form, then add gelatin and extract.

Spread whipped cream filling over the cooled cake, roll tightly using parchment as a guide, wrap in plastic, and refrigerate for 1 hour.

After chilling, slice and serve with a refreshing beverage or fruit platter.