Preheat oven to 375°. Line a greased 15x10x1-in. baking pan with waxed paper. Grease the paper; set aside. In a 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 for 12-14 minutes or until cake springs back when lightly touched. Cool cake in pan on a wire rack for 5 minutes.
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 minute or until thickened. Remove from the 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 a serving platter. Cover and refrigerate for 1-2 hours. Store in the refrigerator.