In a container, combine 95g coconut milk, 15g milk, and 45g corn oil. Whisk well until the mixture emulsifies, making sure it's smooth and no longer has visible oil-water separation.

Sift together 70g cake flour and 5g cornstarch, then gently fold them into the emulsified liquid to form a smooth batter. Set this aside.

Place 170g egg whites in a clean, dry bowl, adding 5ml lemon juice to help stabilize the meringue.

Using an electric mixer, start at low speed until large bubbles form. Then, add 1/3 of the 50g sugar (about 17g), and continue whipping on low speed.

As the egg whites increase in volume and become finer, increase the mixer speed to medium and add the next 1/3 of the sugar (another 17g).

Once the egg whites are at soft peaks (the meringue forms a slight hook when the whisk is lifted), add the final 1/3 of sugar (about 16g) and whisk at high speed until stiff peaks form. The meringue should hold its shape but not be dry.

Gently fold 1/3 of the whipped egg whites into the batter, using a spatula to carefully combine the two. Make sure to scrape from the bottom and gently turn the bowl.

Then, pour the mixed batter back into the remaining meringue and continue folding gently until fully incorporated.

Pour the batter into a baking sheet lined with parchment paper, smoothing it into an even layer with a spatula. Tap the tray gently to release any large air bubbles.

Place the tray in a preheated oven and bake at 150°C (300°F) for 26 minutes, keeping an eye on the cake to prevent it from overbaking.

Once baked, remove the cake from the oven, tap it again to release the steam, and cool it on a wire rack.

In a clean bowl, combine 230g heavy cream, 20g coconut milk, and 20g granulated sugar.

Whip on low speed, gradually increasing the speed until the cream thickens and holds stiff peaks when lifted. Set aside.

Once the cake has completely cooled, place a new sheet of parchment paper on top and flip the cake over. Carefully peel off the original parchment paper, ensuring the cake retains its shape.

Use a spatula to evenly spread a layer of coconut whipped cream over the cake. Spread a generous amount on the third of the cake closest to you, while keeping the edges slightly thinner.

Use a rolling pin to gently roll the cake, starting at the edge closest to you. Roll tightly but gently.

Refrigerate the cake for 2 hours to set the roll.

After the cake has chilled, remove it from the fridge and discard the parchment paper.

Spread a final layer of coconut whipped cream over the surface of the roll, then sprinkle with shredded coconut for decoration.

Slice into portions, and enjoy this fluffy, coconut-filled Swiss roll!