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Minor clarification: Its a yes/no question on your FIRST attack of the round, and applies to all attacks you make until your next turn (including AoO).
Care to provide the text that says it must be your first attack ?
Power attack only states that you must choose to activate the feat before doing an attack roll, and that the feats last until your next turn. Nothing says that this attack roll cannot be your last iterative attack or an AoO.
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You said it yourself. "before doing an attack roll".
If you already made an attack roll, you can't choose to turn it on afterwards.
-S
Again, nowhere it is said in the feat description that you must not have already made an attack roll during the round to use this feat. Just that you must declare it's use before "doing an attack roll", which can even happen outside of your own turn.
Plus, Cheapy's post leading to SKR's clarification.
Cheapy |

Vital Strike requires an attack action, a specific type of standard action.
Spring Attack is a full-round action.
You can't fit a full-round action and a standard action into the same round, so you can't use them together.
Same reason you can't use it on a charge.
Here's JB explaining why he made it the way he did. In a thread asking the same question you have.