Preheat your oven to 350°F (175°C). Grease and flour three 9-inch round cake pans, or line them with parchment paper circles.
In a large mixing bowl, sift together the flour, cocoa powder, sugar, baking powder, baking soda, and salt.
In a separate bowl, whisk together the eggs, milk, oil, and vanilla extract. Gradually mix the wet ingredients into the dry ingredients until combined.
Stir in the boiling water; the batter will be thin. Divide the batter evenly among the prepared pans.
Bake for 25-30 minutes, or until a toothpick inserted into the center comes out clean. Cool the cakes in the pans for 10 minutes before transferring them to a wire rack to cool completely.
Make the Coconut-Pecan Frosting:
In a medium saucepan, whisk together the evaporated milk, sugar, egg yolks, and butter. Cook over medium heat, stirring constantly, until the mixture thickens and coats the back of a spoon (about 10-12 minutes).
Remove from heat and stir in the vanilla extract, coconut, and pecans. Let the frosting cool to room temperature.
Assemble the Cake:
Place one cake layer on a serving plate. Spread a generous layer of the coconut-pecan frosting over the top.
Add the second cake layer and repeat the frosting process. Place the final cake layer on top and spread the remaining frosting over the top and sides, if desired.
Finish and Serve:
Garnish with additional shredded coconut or pecans, if desired. Let the cake set for about 30 minutes before slicing to allow the frosting to firm up slightly.
Serving and Storage Tips:
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