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1
Heat the oven to 350 degrees.
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2
Butter two large rectangular baking pans (13 by 9 by 2 inches) and line them with waxed or parchment paper.
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3
Butter the paper and dust the pans with cocoa (you could use flour, but cocoa adds color and flavor).
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4
Measure the cocoa powder into a bowl, and whisk in 1 1/2 cups of boiling water until it is smooth, dark and so glossy it reminds you of chocolate pudding.
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5
Whisk in the milk and vanilla.
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6
In another bowl, whisk the flour with the baking soda and 3/4 teaspoon salt.
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7
Put the butter into the bowl of a stand mixer and beat in the sugars until it is light, fluffy and the color of coffee with cream (about 5 minutes).
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8
One at a time, add the eggs, beating for about 20 seconds after each before adding the next.
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9
On low speed, beat in the flour mixture in 3 batches and the cocoa mixture in 2, alternating flour-cocoa-flour-cocoa-flour.
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10
Pour half of the batter into each pan and smooth the tops.
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11
Bake in the middle of the oven until a tester comes out clean, 25 to 35 minutes.
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12
Let the pans rest on cooling racks for 2 minutes, then turn the cakes onto racks to cool completely before frosting.
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13
Make the frosting: Chop the chocolate and melt it in a double boiler.
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14
Let it cool so that you can comfortably put your finger in it.
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15
While its cooling, mix the butter with the whipped cream cheese.
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16
Add the chocolate, the vanilla and a dash of salt, and mix in the confectioners sugar until it looks like frosting, at least 5 minutes.
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17
Assemble the cake, spreading about a third of the frosting on one of the cooled layers, then putting the second layer on top and frosting the assembled cake.
