Sift together 1-1/4 cup confectioners sugar, flour, salt and cocoa 3 times. Set aside. Beat egg whites with cream of tartar in bowl until stiff peaks form, using electric mixer at high speed. Set aside. Beat egg yolks in another bowl until thick and lemon colored, using electric mixer at high speed. Beat in vanilaa and water. Blend in dry ingredients, beating well. Fold in beaten egg whites. Spread batter in greased and waxed paper lined 15x10x1 inch jelly roll pan. Bake in 375 oven 15-20 minutes or until cake tests done. Meanwhile, lightly dust a clean dish towel with confectioners sugar. Loosen cake around edges with spatula and invert cake on towel. Lift off pan and carefully peel off paper. With a sharp knife, cut off crisp edges. Roll up cake gently, from narrow end, by folding edge of cake over and then tucking it in towel. Continue rolling cake, using towel as aid. Let cake cool in towel on rack. Whip heavy cream in bowl until thickened, using electric mixer at high speed. Add sugar, beating until soft peaks form. Fold in marshmallows. Unroll cake. Spread with cream mixture. Reroll (without towel) Combine cooled chocolate and 2 cups confectioners sugar in bolw. Add enough light cream to make a frosting of spreading consistency. Spread over cake roll. Sprinkle with pecans. Refrigerate until serving time. Makes 10 servings. Origin: Farm Journal's Choice Chocolate Recipes