Crack the eggs into a bowl and beat them with salt and soy sauce.
Dip a small piece of folded paper towel in oil, then apply it to a pan. Heat the pan over high heat. Once the pan is hot, pour about a quarter of the egg mixture (for 2 servings) into the center of the pan.
As soon as the mixture begins to set, shape it into a rectangle (approximately 5.7 inches/14.5 cm wide, 7 inches/18 cm long). If there are large air bubbles, pierce them and fill the holes with a small amount of the egg mixture.
When the mixture is almost set but still slightly runny, roll it several times using chopsticks, as if folding it from the front to the back.
Move the rolled egg to the front of the pan. Apply the oil, contained in a small folded paper towel, to the pan, and pour an equal amount of egg mixture as in step 2 into the center of the pan.
Repeat the same process as steps 3 to 5 until you have used all of the egg mixture, increasing the layers of the rolled egg. Each time you pour the egg mixture, use chopsticks to lift the rolled egg, allowing the mixture to spread underneath it.
Once it is done, remove it from the pan before it overcooks due to residual heat.
(Optional) Place it on a bamboo sushi mat or a piece of paper towel, and shape it nicely.
Cut it into 1 inch (2.5cm) pieces.