Prepare (2) 9” round pans. Cover bottom of pans with parchment paper. Butter pans (or spray with baking spray) and lightly flour. Set pans aside.
Add eggs to mixing bowl and beat a few minutes until fluffy, slowly add the sugar to the eggs. Beat over high speed for about 12-15 minutes, or until mixture has tripled in size.
In small bowl combine sifted cocoa, flour and baking powder.
Once eggs/sugar are done beating turn off mixer. With a wooden spoon or spatula gently add in the flour mixture. Mix from the bottom up, don’t over beat.
Gently divide the batter between the two pans. Bake in preheated oven to 365°F for 18-22 minutes (until toothpick comes out clean if inserted in the middle).
Once baked, remove cakes from the pans. Set aside to cool completely.
Prepare chocolate soaking. Combine sugar and sifted cocoa together. Melt butter and milk in saucepan. Bring to a light boil. Turn off heat. Add sugar/cocoa and mix vigorously until cocoa and sugar dissolve. Set aside to cool.
Prepare the cream. Add cream cheese and powdered sugar to a bowl and beat on medium speed until combined. In a small measuring cup (or small bowl) add the instant coffee to the boiling water, mix vigorously as coffee is added. Add coffee liquid to bowl and beat. Add the cool whip and mix. Set cream aside.
Cut cakes in half. Spread 1/3 of the chocolate soaking evenly over first layer. Add cream. Repeat with remaining layers, top layer will not get the chocolate soaking. (For the last layer I like to flip one of the bottoms of the cake so there’s an even top.)
Cover sides and top of cakes with remaining cream.
For the décor I just added chocolate shavings to the sides; giving the bottom of cakes a thick coat and adding less as I went up. (I love using this thin spatula instead of my hands to apply the shavings. I used a cheese grater to make small shavings).
Refrigerate covered for at least 2 hours. Enjoy.