In a mixing bowl, beat the egg yolks with half of the sugar until you achieve a smooth, creamy consistency.

Add the vanilla essence and the melted butter to the egg yolk mixture. Stir to combine.

Sift the dry ingredients, which include flour, bitter cocoa, baking powder, and salt, and add them to the mixture. Mix until you have a homogeneous batter.

In a separate bowl, beat the egg whites until they form stiff peaks, gradually adding the remaining sugar.

Gently fold the beaten egg whites into the previous batter, using enveloping movements to maintain the fluffiness.

Cover a baking tray measuring 30 x 45 cm with parchment paper, greasing it first.

Spread the sponge batter in a thin, even layer on the parchment paper.

Bake in a preheated oven at a medium temperature of 180ºC for approximately 10 minutes.

While the sponge is still hot, carefully remove it from the tray and place it on a buttered parchment paper sprinkled with bitter cocoa.

Roll up the sponge and allow it to cool.

For the filling, prepare a delicious vanilla cream by beating the cream with powdered sugar and vanilla extract until it’s whipped and fluffy.

Carefully unroll the cooled sponge and spread the whipped vanilla cream evenly over its surface.

Gently roll the sponge back up with the cream filling, creating the classic rolled shape of the Gipsy Arm.

Allow it to cool well.

Melt the chocolate with the butter using a double boiler or the microwave.

Once melted and smooth, pour the chocolate mixture over the rolled sponge, ensuring it’s completely covered.