Prepare Oven and Pans: Preheat the oven to 350°F. Spray two 9-inch cake pans with baking spray, or butter them and lightly flour the bottoms and sides.
Baking spray or butter and flour for the pans, 2 cups all-purpose flour
Combine Dry Ingredients: In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, salt, and espresso powder until evenly mixed.
2 cups granulated sugar, 3/4 cup unsweetened cocoa powder, 2 teaspoons baking powder, 1 1/2 teaspoons baking soda, 1 teaspoon kosher salt, 1 teaspoon espresso powder
Add Milk and Oil: Pour in the milk and vegetable oil. Whisk until the batter comes together with no dry spots.
1 cup milk, 1/2 cup vegetable oil
Incorporate Eggs and Vanilla: Add the eggs and vanilla extract. Mix until the batter looks smooth and glossy.
2 large eggs, 2 teaspoons vanilla extract
Add Boiling Water: Slowly whisk in the boiling water. The batter will be very thin—this is exactly what you want for a tender, moist cake.
1 cup boiling water
Fill Cake Pans: Divide the batter evenly between the prepared pans. Gently tap each pan on the counter to release large air bubbles.
Bake the Cakes: Bake for 30 to 35 minutes, until a toothpick inserted in the center comes out clean or with a few moist crumbs.
Cool Completely: Let the cakes cool in the pans for about 10 minutes, then turn them out onto a wire rack and cool completely before frosting.
Frost and Serve: Frost with chocolate buttercream frosting. Slice generously and serve—preferably with coffee and a Mother’s Day card that doesn’t look last-minute.
Chocolate buttercream frosting