Line a greased 15-in. × 10 in. × 1 in. Baking pan with waxed paper. Grease the paper, set aside. In large bowl, beat eggs for 3 minutes. Gradually add sugar, beat for 2 minutes or until mixture becomes thick and lemon-colored. Stir in water. Combine dry ingredients; fold into egg mixture. Spread batter evenly in prepared pan.

Bake at 375° for 12-14 minutes or until cake springs back when lightly touched. Cool cake in pan on a wire rack for 5 mintues.

Invert onto a kitchen towel dusted with confectioners' sugar. Gently peel off waxed paper. Roll up cake in the towel jelly-roll style, starting with a short side. Cool completely on a wire rack.

For filling, in a small saucepan, combine the sugar, flour, egg, water, and lemon juice. Cook and stir over medium heat until mixture comes to a boil. Cook and stir for 1 mintues or until thickened. Remove from heat; cool to room temperature.

Unroll cake; spread filling evenly over cake to within 1 in. of edges. Roll up again. Place seam side down on serving platter. Cover and refrigerate for 1-2 hours. Store in the refrigerator.