Preheat the oven to 350°F (175°C).
Line a baking sheet with parchment paper.
In a mixing bowl, combine flour, sugar, baking powder, and salt.
In a separate bowl, whisk together eggs and milk.
Combine the wet and dry ingredients until smooth.
Pour the batter into the prepared baking sheet and spread it evenly.
Bake for 12-15 minutes, or until lightly golden.
Remove from the oven and cool in the pan for 5 minutes before transferring to a wire rack.
Once cooled, slice the cake into rectangular strips.
Lay a cake strip flat and spread a layer of whipped cream.
Top the whipped cream with slices of strawberries.
Roll the cake strip tightly and secure with plastic wrap.
Repeat the process for remaining strips.
Chill the rolled sushi in the refrigerator for at least 1 hour.
Before serving, dust with powdered sugar.
Slice rolls into bite-sized pieces and arrange on a platter.
