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1
To make the meringue, combine egg whites and cream of tartar then beat using an electric mixer until soft peaks form. Gradually add the sugar and continue beating until the texture is semi-firm.
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2
Preheat the oven to 350 degrees F. Place wax paper on top of a cookie sheet or large rectangular baking pan and grease the surface. Place the meringue on top of the greased wax paper then spread evenly using a spatula. Bake the meringue for 20 to 22 minutes or until the color of the top part turns light to medium brown.
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3
While the meringue is in the oven, make the filling by combining the egg yolks and condensed milk in a small saucepan. Apply heat and cook the mixture while continuously stirring until the texture becomes thick. Add the lemon extract to the condensed milk and egg yolk mixture, turn off the heat, and mix thoroughly. Set aside.
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4
Remove the meringue from the oven and cool down for a few minutes. It will deflate to its original volume. Do not worry, that's the way it is. Work a spatula under the wax paper to loosen it. Sprinkle 2 tbsp confectioner's sugar on top of the meringue. Have another baking sheet & wax paper ready. Lay the wax paper on top of the meringue, then put the baking sheet on top. Holding both sheets firmly, flip them over with one swift motion. Lift off the pan holding the meringue, and peel off the wax paper carefully. Don't worry if there are small portions that stick as they will not be visible when the meringue is rolled.
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5
With the long side facing you, spread the filling over the meringue. Using the bottom wax paper, carefully lift the meringue up to roll forward. Carefully peel off the wax paper when you have rolled half the meringue. Keep rolling until the long sides overlap. The meringue should be seam side down.
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6
Remove from wax paper and transfer to a serving plate. Sprinkle the remaining confectioner's sugar. Serve.
