Prepare the Cake:
Preheat the oven to 325°F (163°C). Line an 8 x 12-inch rectangular cake pan with parchment paper.
In a small bowl, whisk together milk, vegetable oil, 30 grams of sugar, and cotton candy extract. Set aside.
In a large mixing bowl, sift together cake flour and sea salt. Make a well in the center, then add the wet mixture. Mix gently until just combined; do not overmix.

Make the Meringue:
In a separate bowl, beat egg whites with cream of tartar until frothy. Gradually add the remaining 55 grams of sugar and continue to beat until stiff peaks form.

Combine the Meringue and Batter:
Gently fold the meringue into the batter in three additions, ensuring a uniform mixture. If desired, add gel food coloring for a pastel pink hue.
Pour the batter into the prepared pan and smooth the top. Tap the pan lightly to release any air bubbles.
Bake for 14 minutes or until the cake springs back when touched. Remove from the oven and allow the cake to cool in the pan for a few minutes before transferring it to a wire rack to cool completely.

Prepare the Stabilized Whipped Cream:
In a small bowl, sprinkle gelatin over 4 teaspoons of water and let it bloom for a few minutes. Dissolve the gelatin by microwaving briefly or placing the bowl over simmering water. Let it cool slightly.
In a chilled mixing bowl, beat the heavy cream with granulated sugar and cotton candy extract until it begins to thicken. Slowly pour in the dissolved gelatin and continue to beat until firm peaks form.

Assemble the Cake Roll:
Place the cooled cake on a clean sheet of parchment paper. Spread the stabilized whipped cream evenly over the surface, leaving a small border around the edges.
Starting from one short end, carefully roll the cake using the parchment paper to assist. Ensure the seam is on the bottom.
Wrap the cake tightly in parchment paper or plastic wrap and refrigerate for at least 1 hour to set.

Serve:
Before serving, trim the ends of the cake for a clean appearance and slice into individual servings.