Soak the gelatin sheets in cold water for about 5 minutes until completely softened, with no hard center. Remove them from the water and gently squeeze out excess moisture.

Take the eggs out of the refrigerator ahead of time so they come to room temperature, which helps everything blend more smoothly.

In a small saucepan, combine the milk, heavy cream, granulated sugar, and cocoa powder. Stir continuously until smooth.

Heat over low heat, stirring constantly, until small bubbles appear around the edges. Do not let it boil. Once it reaches this stage, remove it from the heat immediately.

Add the softened gelatin sheets to the hot mixture and stir quickly until fully dissolved.

Strain the mixture through a fine sieve into a rectangular container. Let it cool to room temperature, then refrigerate for about 2 hours, or until fully set.

In a large bowl, crack in the eggs and add the granulated sugar. Whisk until the sugar is mostly dissolved — there's no need to whip or aerate the eggs.

Add the milk and corn oil, whisking until fully combined.

Sift in the cake flour and cocoa powder, then whisk until no dry flour remains.

Strain the batter through a fine sieve twice to achieve a smooth, lump-free crepe batter.

Heat a non-stick pan over low heat. When the pan is just warm, pour in about 50 g of batter and quickly swirl the pan to spread it evenly across the bottom.

Cook until bubbles appear on the surface and the edges begin to lift. Gently lift the crepe with a silicone spatula, flip it over, and cook for another 10 seconds.

Remove and place on a cooling rack. Repeat until all the batter is used, making about 8–10 crepes. Allow all crepes to cool completely before assembly.

Pour the heavy cream into a clean, dry bowl and add the granulated sugar.

Using an electric mixer on medium speed, whip until clear lines form and soft peaks appear. The cream should hold its shape but remain smooth and pliable.

Transfer the whipped cream to a piping bag and set aside.

Place one crepe on a flat surface. Pipe an even layer of whipped cream over the crepe.

Fold the left and right sides inward to cover the cream.

Remove the chilled chocolate milk jelly from the container and cut it into long strips. Place one strip at one end of the crepe.

Starting from that end, roll the crepe tightly into a towel shape. Place seam-side down to hold its shape.

Dust the surface with cocoa powder. Slice and serve.