Using a non-stick cooking spray, coat the bottom of a 15x10x1-inch jelly roll pan. Place parchment paper, cut to fit, in the bottom of the pan and lightly coat with nonstick spray. Preheat oven to 350° Fahrenheit.
In a large bowl, sift together the flour, salt, and baking powder. Set aside.
In a large mixer bowl, beat egg whites while gradually adding one cup of sugar until stiff peaks form. Set aside.
In a separate bowl, beat the egg yolks until foamy. Slowly add ½ cups of sugar and continue to beat until well combined. Whisk in the lemon extract and oil.
Fold the egg whites into the egg yolks.
Gently fold the flour mixture into the egg mixture. Pour into the prepared pan, filling about ¾ full.
Bake for 10 minutes on the center rack until done, being careful not to overbake. When finished, a toothpick should come out clean when inserted in the center.
When done, immediately turn the cake out onto a clean dishtowel that has been sprinkled with powdered sugar. Leaving the parchment paper attached, roll the cake up with the towel. Place on a cooling rack seam-side down and allow to cool.