Preheat the oven to 180°C. Grease and line a 9-inch round cake tin with parchment paper.
In a large mixing bowl, combine 200 grams of all-purpose flour, 200 grams of sugar, 75 grams of cocoa powder, 1 1/2 teaspoons of baking powder, 1 1/2 teaspoons of baking soda, and a pinch of salt.
In another bowl, whisk together 240 ml of milk, 120 ml of vegetable oil, 2 large eggs, and 2 teaspoons of vanilla extract. Gradually add the wet ingredients to the dry ingredients, mixing until well combined.
Slowly pour in 240 ml of boiling water, stirring gently until the batter is smooth. Pour the batter into the prepared cake tin.
Bake for 30-35 minutes, or until a toothpick inserted into the center of the cake comes out clean. Allow the cake to cool in the tin for 10 minutes before transferring it to a wire rack to cool completely.
While the cake cools, prepare the whipped cream by beating 480 ml of heavy cream with 50 grams of powdered sugar and 1 teaspoon of vanilla extract until stiff peaks form.
Once the cake has cooled, slice it horizontally into two equal layers. Place one layer on a serving plate and spread a generous amount of whipped cream on top. Place the second layer on top of the whipped cream and cover the entire cake with the remaining whipped cream.
Decorate the cake with chocolate shavings, fresh fruits, or any other desired toppings.