1. Preheat your oven to 350°F (177°C). Grease and flour two 9-inch round cake pans.
2. In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, salt, and espresso powder.
3. Add milk, vegetable oil, eggs, and vanilla to the flour mixture and mix together until well combined.
4. Carefully add boiling water to the cake batter until well combined.
5. Distribute cake batter evenly between the two prepared cake pans.
6. Bake for 30-35 minutes, or until a toothpick or cake tester inserted in the center comes out clean.
7. Remove from the oven and allow to cool for about 10 minutes, then remove from the pan and cool completely.

For the Ganache Frosting:

1. Heat the heavy cream in a small saucepan over medium heat. Watch carefully as it heats to prevent it from overflowing.
2. Once the cream is hot, pour it over the chocolate chips in a bowl. Let sit for 5 minutes, then whisk until smooth.
3. Add the butter and continue to whisk until the mixture is smooth and glossy. Let it sit until spreadable (about 30 minutes).
4. Frost the cooled cake with the ganache and let set before serving.

Notes:
For an extra touch of elegance, garnish with chocolate shavings or raspberries. The espresso powder enhances the chocolate flavor without adding a coffee taste, but it’s optional.