Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

In a large mixing bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.

Add the eggs, milk, oil, and vanilla extract to the dry ingredients and mix until well combined.

Stir in the boiling water, mixing until the batter is smooth. The batter will be thin, but that's okay.

Divide the batter evenly between the prepared cake pans.

Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center of the cakes comes out clean.

Remove the cakes from the oven and allow them to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

Place the chopped Belgian chocolate in a heatproof bowl.

In a small saucepan, heat the heavy cream over medium heat until it just begins to simmer. Do not let it boil.

Pour the hot cream over the chopped chocolate and let it sit for 2-3 minutes to melt the chocolate.

Add the butter and stir the mixture until smooth and glossy. Allow the ganache to cool slightly before using.

Once the cakes are completely cooled, level the tops if necessary.

Place one cake layer on a serving plate or cake stand. Spread a layer of chocolate ganache on top.

Place the second cake layer on top and spread the remaining ganache over the top and sides of the cake, smoothing it out.

For a more elegant presentation, let the ganache drip slightly over the sides of the cake.

Slice the Belgian Chocolate Cake and serve at room temperature for the best texture and flavor.