1. Preheat the Oven:

   • Set your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans or line them with parchment paper for easy removal.​

2. Combine Dry Ingredients:

   • In a large mixing bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt. This ensures even distribution and prevents lumps.​

3. Incorporate Wet Ingredients:

   • Add the eggs, milk, oil, and vanilla extract to the dry mixture. Using a hand mixer or whisk, beat on medium speed until the batter is smooth and well combined, approximately 2 minutes.​

4. Add Boiling Water:

   • Carefully stir in the boiling water. The batter will be thin, but this step contributes to the cake’s moist texture.​

5. Bake the Cake:

   • Evenly distribute the batter between the prepared cake pans. Place them in the preheated oven and bake for 30 to 35 minutes, or until a toothpick inserted into the center emerges clean.​

6. Cool the Layers:

   • Remove the cakes from the oven and allow them to cool in their pans for about 10 minutes. Then, transfer them to wire racks to cool completely before applying any frosting.​

Preparing the Chocolate Ganache (Optional)

1. Heat the Cream:

   • In a small saucepan over medium heat, bring the heavy whipping cream to a simmer. Avoid boiling.​

2. Melt the Chocolate:

   • Place the chopped semisweet chocolate in a heatproof bowl. Pour the hot cream over the chocolate and let it sit for 2-3 minutes to soften.​

3. Combine and Cool:

   • Gently stir the mixture until the chocolate is fully melted and the ganache is smooth. Allow it to cool to room temperature, reaching a spreadable consistency.​

4. Frost the Cake:

   • Once the cake layers are completely cooled, spread the ganache over the top and sides of one layer. Place the second layer on top and apply the remaining ganache, ensuring even coverage.