01 - Preheat the oven to 350°F. Grease and flour two 9-inch round cake pans, lining the bottoms with parchment paper for easy removal.
02 - In a large mixing bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk thoroughly to ensure even distribution.
03 - Add the eggs, milk, vegetable oil, and vanilla extract to the dry mixture. Using an electric mixer on medium speed, beat until fully incorporated and smooth, about 2 minutes.
04 - Carefully pour in the boiling water while mixing on low speed. The batter will become thin and watery—this is normal and ensures a moist cake. Mix until just combined.
05 - Divide the batter evenly between the two prepared pans. Bake for 30 to 35 minutes, or until a wooden toothpick inserted into the center comes out clean.
06 - Let the cakes cool in the pans for 10 minutes before carefully turning them out onto wire racks. Allow to cool completely before frosting, at least 1 hour.
07 - In a large bowl, beat the softened butter with an electric mixer until creamy and light, about 2 minutes. Sift in the cocoa powder and mix until fully incorporated.
08 - Gradually add the powdered sugar, alternating with the milk, mixing on low speed until smooth. Add the vanilla extract and pinch of salt. Beat on medium-high until fluffy and spreadable, adding more milk if necessary.
09 - Place one cooled cake layer on a serving plate. Spread an even layer of frosting over the top. Carefully place the second cake layer on top.
10 - Cover the top and sides of the cake with the remaining frosting. For the signature Matilda look, use an offset spatula to create dramatic swoops and swirls across the surface.