01 - Preheat oven to 350°F. Generously grease two 9-inch round cake pans and line bottoms with parchment paper.
02 - In a large mixing bowl, whisk together flour, sugar, cocoa powder, baking powder, baking soda, and salt until well blended.
03 - Add eggs, milk, oil, and vanilla to the dry mixture. Beat on medium speed with electric mixer until thoroughly combined, about 2 minutes.
04 - Carefully stir in boiling water by hand. The batter will appear notably thin—this consistency ensures proper baking.
05 - Divide batter evenly between prepared pans. Bake for 30 to 35 minutes until a wooden toothpick inserted into center emerges clean.
06 - Let cakes rest in pans for 10 minutes, then invert onto wire racks to cool completely before frosting.
07 - Beat softened butter in mixer until creamy and smooth, about 2 minutes. Sift cocoa powder directly into butter; mix until fully incorporated.
08 - Gradually add powdered sugar in three portions, alternating with milk. Beat until smooth and spreadable, adding additional milk if frosting becomes too stiff.
09 - Blend in vanilla extract and pinch of salt. Whip on medium-high speed for 1 minute until fluffy.
10 - Place first cake layer on serving plate. Spread generous layer of frosting over top. Position second layer and frost top and sides completely.
11 - Use offset spatula to create dramatic swoops and swirls for the classic Matilda presentation. Serve immediately or refrigerate.