1. Three eggs smashed.
2. Add sugar.
3. Add cocoa powder.
4. Add flour.
5. Add milk.
6. Stir well.
7. Add butter.
8. The stirred batter is passed through a sieve.
9. Pour into a non-stick pan and spread into small cakes.
10. Put one in three sheets and put cream on it.
11. Roll it up and sprinkle with cocoa powder, and the towel is rolled up.
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