• Preheat the oven to 350°F.

  Lightly spray two 9-inch round cake pans with cooking spray and dust with flour.

  Line the bottom of the cake pans with a cutout of parchment paper for easy removal.
• In a large mixing bowl, combine sugar, flour, cocoa, baking powder, baking soda and salt. Mix until combined.
• Add two eggs, milk, oil and vanilla to the bowl. Stir until just combined.

  Pour in boiling water and mix until smooth. (The batter will seem a little runny).

  Pour batter evenly into the two prepared cake pans.
• Place filled pans in the preheated oven for 30 minutes, or until the center is set.

  Remove from oven and let cool completely before frosting.

FOR THE FROSTING

• Place chopped chocolate in a mixing bowl; set aside.
• Place whipping cream and butter in saucepan and cook over medium heat to just a boil.
• Pour cream mixture over the chopped chocolate; whisk vigorously until chocolate is melted and smooth.
• Cover and refrigerate for an hour.

  Remove from fridge and stir; refrigerate about 1 more hour, or until it reaches a spreading consistency.
• Spread about 1/3 of frosting on one cake layer; top with the other cake layer and spread frosting on top and sides of cake.
• Cut and Serve.