Line the bottom of a 12-inch x 18-inch jelly roll pan or ridged cookie sheet with parchment paper cut to it's exact size; do not grease the pan.
Pre-heat the oven to 300°F.
In a medium bowl, sift together the flour and baking soda; set aside.
In a separate medium bowl, beat egg whites and cream of tartar until foamy.
Add ½ cup sugar gradually until egg whites come to soft peaks; set aside.
In a separate bowl, beat the egg yolks and ½ cup sugar until foamy and thickened.
Fold, for just a few turns, the beaten egg yolks into the beaten egg whites along with the vanilla.
Slowly, gently and gradually, by hand, using a rubber spatula, fold in the flour and baking powder mixture until just incorporated into the whipped egg white mixture; it is recommended that the dry ingredients be added in 3 equal portions.
Do not over mix; only want the flour to be incorporated; over mixing will deflate the egg whites and result in a tough textured final product.
Spread the batter evenly into the prepared pan; place in the pre-heated oven and bake for 20 - 25 minutes until the center springs back when touched.
Remove from the oven and allow to cool in the pan for about 15 minutes.
Run a sharp knife around the edge of the pan to release the cake.
Cover the top of the cake with another sheet of parchment paper and invert onto the counter top.
Beginning at the shortest side, loosely roll the cake up between the two sheets of paper, letting it rest with the edge seam on the bottom; allow it to cool completely; this technique will allow the cake to be more easily rolled later without cracking when the filling is added.