• Prep: Preheat the oven to 350°F.

  Prepare the Pan: 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.
• Dry Ingredients: In a large mixing bowl, combine sugar, flour, cocoa, baking powder, baking soda and salt. Mix until combined.
• Wet Ingredients: Add two eggs, milk, oil and vanilla to the bowl. Stir until just combined.

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

  Pour batter evenly into the two prepared cake pans.
• Bake: 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

• Chop Chocolate: Place the chopped chocolate in a mixing bowl and set aside.
• Heat Cream: Place the whipping cream and butter in a saucepan over medium heat. Heat until just boiling.
• Melt Chocolate: Pour the hot cream mixture over the chopped chocolate. Whisk vigorously until the chocolate is completely melted and the mixture is smooth.
• Refrigerate: Cover and refrigerate for 1 hour.

  Remove from fridge and stir; refrigerate about 1 more hour, or until it reaches a spreading consistency.
• Frost the Cake: Spread about 1/3 of the frosting over one cake layer. Top with the second cake layer, then spread the remaining frosting over the top and sides of the cake.
• Cut and Serve: Slice the cake and serve.