Combine cocoa and boiling water; beat with wire whisk until smooth. Cool. Sift flour, soda, salt and baking powder. Cream together butter, sugar, eggs and vanilla until light. At low speed, alternate beating flour mix with cocoa mix. Do not over beat. Divide evenly into 3 greased and floured pans. Bake at 350 degrees F for 25-30 minutes or until surface springs back. Cool in pans 10 minutes. Remove and cool on racks.
For Filling: Whip and refrigerate, then spread between layers.
For Frosting: Combine chocolate chips, cream and butter. Stir over medium heat until smooth. Remove from heat and stir in sugar. In bowl set over ice, beat until frosting holds shape. Frost cake. Refrigerate for one hour before serving.
By Robin from Washington, IA
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