Start with a bowl, add ¾ cup of flour, ½ cup of powdered sugar, and two pinches of salt. Next, add ½ teaspoon of baking powder and ½ tablespoon of cocoa powder. Mix until everything is smoothly blended.

Now add 3 tablespoons oil, and 12 cups of warm milk into this mixture and mix again until a smooth batter is formed. Add ½ teaspoon of vanilla essence and fold it into the batter.

Now, take a pan and gradually heat it on low flame. After a minute, take the pan off the flame and add about a tablespoon of batter to the pan. Spread it as thin as possible. Put the pan back on low flame for about 3 minutes before flipping the thin wafer that has formed to cook the other side. The other side should take only about a minute.

Take the wafer out of the pan and let it cool for about half a minute. Then roll it into a wafer roll by using a chopstick or pencil.

Repeat this process with all the remaining batter. Add a tablespoon of batter, cook it, roll it, and set aside; until all of the batter is gone.

While the rolls are cooling, prepare their filling. Take a piping bag and fill it with some chocolate spread. Make a small cut at the tip of the bag and fill the rolls carefully.

After that, your wafer rolls are ready to be enjoyed.