For the preparation, preheat oven to 350 F and grease three 9-inch cake pan. You can also line the bottom of the cake pan with parchment paper so that the cake does not stick to the base while removing it. Set aside.
In a large bowl, add 3 cups all-purpose flour, 3 cups granulated sugar, 1 cup unsweetened cocoa powder, 3 teaspoons baking powder, 2 and 1/4 teaspoons baking soda, and 1 and 1/2 teaspoons salt. Whisk well.
Add 1 and 1/2 cups milk, 3/4 cup vegetable oil, 3 large eggs and 3 teaspoons vanilla extract. Mix well until combined well. Gradually add 1 and 1/2 cups boiling water to the batter while stirring.
Beat with a blender on high speed for a minute. Transfer the batter to the baking pans and bake for about 30-35 minutes. Remove from oven and let it cool. Set it aside to prepare the frosting.
To make the frosting, mix 5 and 1/2 cups powdered sugar with 1 and 1 /3 cups unsweetened cocoa powder. In a separate bowl, beat 12 tablespoons unsalted butter until it turns pale, for about 2 minutes.
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To assemble the cake, add one layer of cake on a cake board and use a spatula to spread a layer of frosting evenly. Add the second layer of the cake and layer it with the frosting on top and sides. You can decorate the cake with chocolate sprinkles.