Preheat oven to 350 degrees F

Butter and flour two 9" cake pans

Sift the unsweetened cocoa powder, all purpose flour, baking soda, baking powder, and salt, set aside.

In a separate bowl, combine the eggs, vegetable oil, milk, sugar, and vanilla extract.

Mix the flour mixture and egg mixture until well incorporated then pour in the boiling water slowly while mixing

Divide the batter evenly between the prepared pans and tap pans on the counter to get rid of any air bubbles

Bake the cakes for about 28-30 minutes or until fully cooked through

Allow the cakes to completely cool

To make the fudge, place 1/2 of the unsalted butter, salt, brown sugar, and 1/2 of the heavy cream in a sauce pan.

Stir and cook over high heat until it thickens and turns into a caramel color, then lower the heat to low and simmer for 5 minutes

Place the mixture in a large bowl and stir in the remaining butter

Once the butter melts, stir in the remaining heavy cream.

Add 1/2 of the powdered sugar and cocoa powder and mix well.

Add 1/2 of the bitter sweet chocolate and stir until it melts

Once the bitter sweet chocolate melts, stir in the remaining powdered sugar, cocoa powder, and bittersweet chocolate.

Let it cool at room temperature and then place it in the fridge for 1 hour

Frost the cake with the cooled fudge and enjoy!