Preheat your oven to 350°F (175°C) and grease and line two 9-inch (23cm) round cake pans with parchment paper.

Gather all your ingredients for efficiency.

In a large mixing bowl, whisk together the flour, cocoa powder, sugar, baking soda, baking powder, and salt until evenly combined.

In a separate bowl, mix the eggs, milk, oil, and vanilla extract. Gradually pour the wet ingredients into the dry mixture, stirring until smooth.

Slowly add the boiling water, stirring continuously. The batter will be thin—this is normal and ensures a moist cake.

Divide the batter evenly between the prepared pans.

Bake for 30–35 minutes, or until a toothpick inserted into the center comes out clean.

Let the cakes cool in their pans for 10 minutes before transferring them to a wire rack to cool completely.

Heat the heavy cream in a small saucepan over medium heat until it begins to simmer.

Remove from heat and pour over the chopped chocolate. Let it sit for 5 minutes.

Stir until smooth and glossy. Allow the ganache to cool slightly until it thickens but remains pourable.

Beat the softened butter with an electric mixer until fluffy.

Gradually add the powdered sugar and cocoa powder, mixing until combined.

Add the milk one tablespoon at a time, beating until the desired consistency is achieved. Finish with the vanilla extract.

Place one cake layer on a serving plate or cake stand. Spread a generous layer of frosting on top.

Add the second cake layer and frost the top and sides, smoothing with a spatula for a polished finish.

Drizzle the cooled ganache over the top, letting it cascade down the sides for an elegant effect.