Preheat oven to 350°F. Line a jelly roll pan with parchment paper, leaving overhang on the sides. Lightly grease the parchment. Lay a clean kitchen towel flat and dust it generously with powdered sugar; set aside.

In a medium bowl, whisk together flour, cocoa powder, baking powder, and salt.

In a large bowl, beat eggs and granulated sugar on high speed for 4 to 5 minutes until thick, pale, and tripled in volume. Add vegetable oil, vanilla, and milk, mixing gently until just combined.

Gently fold the dry ingredients into the egg mixture using a spatula, mixing until no streaks remain.

Pour the batter evenly into the prepared pan, smoothing the top. Bake for 10 to 12 minutes, or until the cake springs back lightly when touched.

Immediately invert the hot cake onto the prepared sugared towel. Carefully peel off the parchment. Starting from the short end, roll the cake with the towel inside and allow to cool completely while rolled.

In a bowl, beat peanut butter and powdered sugar until smooth. Add heavy cream and vanilla extract, beating until light and spreadable. Gently fold in chopped peanut butter cups.

Carefully unroll the cooled cake. Spread the filling evenly across the surface, leaving a border around the edges. Re-roll cake tightly without the towel and place seam-side down on a serving platter.

Heat heavy cream just until steaming (do not boil). Pour over chocolate chips and let sit for 2 minutes. Stir until smooth, then drizzle or spread ganache over the cake. Allow to set before slicing.