**Cake Preparation:**
1. Preheat your oven to 350°F (175°C). Butter and flour two 9-inch round pans.
2. In a large bowl, sift together the flour, baking powder, baking soda, cocoa powder, sugar, and salt.
3. Add the eggs, milk, oil, and vanilla extract to the dry ingredients. Beat on medium speed until well blended.
4. Stir in the boiling water until the batter is smooth. The batter will be thin.
5. Divide the batter evenly between the prepared pans.
6. Bake for 30 to 35 minutes, or until a toothpick inserted in the center comes out clean.
7. Let the cakes cool in the pans for 10 minutes, then remove them from the pans and place them on a wire rack to cool completely.
**Chocolate Topping Preparation:**
1. In a medium bowl, combine heavy cream, sugar, cocoa powder, and vanilla extract.
2. Beat with an electric mixer until stiff peaks form.
3. Refrigerate until ready to use.
**Chocolate Ganache Preparation:
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