Place sugar and butter in a small non-stick saucepan and stir constantly over a medium heat until sugar becomes golden brown in color, add the chopped almonds, stir then pour and spread it over baking tray. Keep aside until it cools down to room temperature. Remove from baking tray and roll to crumble.
Whisk the eggs, caster sugar, vanilla and lemon zest for 6-8 minutes or until it thickens.
Sift the flour over the egg mixture in three batches. Use a metal spoon to gently fold the mixture together.
Spread the mixture evenly over greased 40 x 30cm shallow Swiss roll tin lined with baking paper. Place in a preheated oven at 190°C. Bake for 15 minutes or until cake springs back when lightly touched. Remove and set aside to cool down.
Meanwhile, add NESTLÉ® Sweetened Condensed Milk and butter to a non-stick medium saucepan, cook over low heat for 8 minutes with constant stirring until it thickens. Remove from heat and carefully stir in NESTLÉ® Cream and vanilla. Leave aside to cool into room temperature. Place a new large baking paper on the working table and turn the cake over the same, then remove the old baking paper from the base.
Spread ¾ of the filling mixture on the cake and sprinkle some of the crumbled caramelized almonds. Roll up the cake from the long side and press it firmly. Wrap the cake tightly with the same baking paper and place in freezer until it sets.
Remove from freezer, remove the baking paper and spread the remaining cream filling all over the Swiss roll; spread the caramelized almond on the working table and roll the cake over. Place in fridge again until serving time comes.