Preheat the oven to 375°F (190°C). Grease a 15x10-inch jelly roll pan, line it with parchment paper, and lightly grease the paper.

In a large bowl, beat the eggs and sugar together until thick and light in color, about 2–5 minutes. Mix in the pumpkin puree and vanilla. In a separate bowl, whisk together the flour, baking soda, baking powder, salt, cinnamon, and nutmeg. Stir the dry ingredients into the wet just until combined.

Spread the batter evenly into the prepared pan and bake for 13–15 minutes, or until the cake springs back when lightly touched.

Remove the cake from the oven and dust it with powdered sugar. Lay a towel over the cake, then place a cooling rack on top of the towel. Holding both the rack and the pan, carefully flip the cake out of the pan. Gently peel away the parchment paper and dust the bottom of the cake with powdered sugar. Starting from the short end, slowly roll the cake up in the towel and let it cool completely, seam side down.

While the cake cools, beat the cream cheese, powdered sugar, butter, and vanilla until smooth and creamy.

Once cooled, carefully unroll the cake and spread the filling evenly over the surface, leaving a small border around the edges. Reroll the cake (without the towel this time), wrap it tightly in plastic wrap, and refrigerate for at least one hour.

Before serving, dust with powdered sugar, slice, and enjoy.