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Heat oven to 375 degrees. Line jelly roll pan, 15 1/2 x 10 1/2 x 1 inch, with aluminum foil or waxed paper; grease generously. Beat eggs in small mixer bowl on high speed until very thick and lemon colored, about 5 minutes. Pour eggs into large mixer bowl. Beat in sugar gradually. Beat in water and vanilla on low speed. Add flour, baking powder and salt gradually, beating just until batter is smooth. Pour into pan. Bake until toothpick inserted in center comes out clean, 12 to 15 minutes. Immediately loosen cake from edges of pan; invert on towel sprinkled generously with powdered sugar. Carefully remove foil. Trim off stiff edges if necessary. While hot, carefully roll cake and towel from narrow end. Cool on wire rack at least 30 minutes. Unroll cake; remove towel. Beat jelly or filling slightly with fork to soften; spread over cake. Roll up; sprinkle with powdered sugar.
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