For the Cake

1. Preheat oven to 350 degrees, and spray two nine-inch baking pans with baking spray. Cut four 1 inch by 12 inch strips of parchment paper and arrange them in an “X” across each of the baking pans. This will give you “tabs” to remove the cakes from the pans after they are baked.
2. In a large bowl, mix sugar, flour, cocoa, baking powder, baking soda, and salt.
3. Add eggs, milk, oil, and extracts. Beat the ingredients together with a hand mixer on low speed, and then gradually increase to medium speed for about 2 minutes.
4. Slowly stir in the boiling water by hand. The batter will be very thin. Don’t worry!
5. Evenly divide the batter between the two baking pans and bake for 33-35 minutes. A toothpick inserted into the center should come out mostly clean, or with a few crumbs attached.
6. Let the pans cool on a cooling rack for 10 minutes, and then place into the freezer for 1 hour.

For the Chocolate Whipped Cream Frosting

1. Over a large bowl, sift powdered sugar and cocoa powder together. Add heavy cream and vanilla extract. Beat on low speed (carefully at first) and gradually increase the speed to high as the mixture thickens. After about 3-4 minutes, you will have stiff peaks in the cream and it will be ready to use for frosting.

To Assemble

1. Place a few more strips of parchment or wax paper around the edge of your cake plate or pan. This will keep the surface clean while you are frosting. Place the first cake (domed side down) onto the center of the plate.
2. Remove the cakes from the freezer, and use the tabs to lift them out.
3. Scoop about 2 cups of frosting on top of the cake and spread to the edges in an even layer.
4. Place the second cake (domed side up) on top of the frosting layer. Add more frosting to the top of the cake, and spread to the edges and down the sides. Keep adding more frosting until the cake is completely covered.
5. Use a knife or offset spatula to smooth the edges. I like to drag a spoon around the top of the cake to make a spiral design. If desired, reserve 1 cup of frosting to pipe around the bottom edge of the cake to cover any gap after you remove the parchment paper strips. Add chocolate sprinkles.
6. Cover (if possible) and refrigerate until ready to serve. I think this cake tastes best served cold on the day after it is made, which is nice because you can make it ahead and have it all ready to go.