Take the egg yolks in a mixing bowl. Whisk and add the sugar and butter. Whisk well.
Now sieve the maida, baking soda, baking powder, coco powder together in another bowl. Add this mix into the egg yolk mix above. Fold it in such a manner that there should be no lumps.
Pour this batter into baking tray lined a butter paper. Bake this mixture for 10 minutes in a preheated oven at 180 degree celsius. Let this rest for 5 minutes and roll this in a foil, and keep it aside.
Now to make the filling, whisk the butter until fluffy, then add the egg whites and sugar along with the coco powder.
Whisk well and then add cream cheese, whisk well until the desired frosting is formed.
Now remove the cake from the foil, spread the frosting on the cake, roll it again , refrigerate this for 1 hour, cut this into slices and serve.