Prepare the Cake Layers:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Grease and line two 9-inch round cake pans with parchment paper.
2. Mix Dry Ingredients: In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In a separate bowl, mix the milk, vegetable oil, eggs, and vanilla extract until well combined.
4. Blend Wet and Dry Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until smooth.
5. Add Boiling Water: Slowly stir in the boiling water. The batter will be thin, but this ensures a moist cake.
6. Bake: Divide the batter evenly between the prepared pans and bake for 35-40 minutes or until a toothpick inserted into the center comes out clean.
7. Cool: Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

Make the Ganache Frosting:

8. Heat Cream: In a small saucepan, heat the heavy cream over medium heat until it begins to simmer (do not boil).
9. Melt Chocolate: Place the chopped Belgian chocolate in a heatproof bowl. Pour the hot cream over the chocolate and let it sit for 2-3 minutes.
10. Stir Until Smooth: Add the butter and stir until the ganache is smooth and glossy. Let it cool slightly before using.

Assemble the Cake:

11. Layer the Cake: Place one cake layer on a serving plate. Spread a generous amount of ganache over the top. Add the second layer and cover the entire cake with ganache.
12. Decorate: Garnish with chocolate curls, fresh berries, or edible gold leaf for a stunning finish.