Preheat your oven to 350°F (175°C) and prepare two 9-inch round cake pans. Grease them generously with butter or cooking spray, then dust with flour to prevent sticking.

In a large mixing bowl, combine 2 cups of all-purpose flour, 2 cups of granulated sugar, ¾ cup of unsweetened cocoa powder, 1 ½ teaspoons of baking powder, 1 ½ teaspoons of baking soda, and 1 teaspoon of salt. Whisk these dry ingredients together until well blended.

Next, add 2 large eggs, 1 cup of whole milk, ½ cup of vegetable oil, and 2 teaspoons of vanilla extract to the dry mixture. Beat the ingredients on medium speed for about 2 minutes until smooth.

Carefully stir in 1 cup of boiling water to the batter, mixing until it becomes silky smooth. Pour the batter evenly into your prepared pans.

Place the pans in the preheated oven and bake for 30-35 minutes, checking for doneness with a toothpick.

After baking, allow the cakes to cool in the pans for about 10 minutes, then transfer to a wire rack to cool completely.

For the caramel, place 1 cup of granulated sugar in a saucepan over medium heat. Stir until melted and turns golden amber. Add 6 tablespoons of cubed unsalted butter, stir, then slowly drizzle in ½ cup of heavy cream with a pinch of salt. Let cool slightly.

In a large mixing bowl, beat 1 cup of softened unsalted butter until smooth. Gradually add 3 ½ cups of powdered sugar, alternating with ¼ cup of heavy cream and 2 teaspoons of vanilla extract until spreadable consistency is achieved.

Start with one cake layer, spreading frosting on top, then drizzle caramel sauce. Place the second cake layer on top and frost the whole cake.

Drizzle the remaining caramel sauce over the frosted cake and sprinkle with sea salt.