1Heat oven to 375°F. Line 15x10x1-inch pan with foil; generously grease. In large bowl, beat eggs with electric mixer on high speed about 5 minutes until thick and lemon colored. Gradually beat in granulated sugar. Beat in water and 1 teaspoon liqueur on low speed. Gradually add flour, 1/4 cup cocoa, the baking powder and salt, beating just until batter is smooth. Pour into pan.
2Bake 12 to 15 minutes or until toothpick inserted in center comes out clean. Run knife around edge of pan to loosen cake; turn upside down onto towel sprinkled generously with cocoa. Carefully remove foil. Trim off stiff edges of cake if necessary. While hot, carefully roll cake and towel from narrow end. Cool on cooling rack at least 30 minutes.
3Unroll cake carefully and remove towel. Sprinkle 2 tablespoons liqueur over cake.
4In chilled small bowl, beat all whipped cream ingredients with electric mixer on high speed until stiff peaks form. Spread over cake; roll up. Sprinkle with cocoa if desired. Refrigerate until serving time. Store in refrigerator.