Preheat the oven to 350°F. Spray two 9-inch round cake pans with baker’s spray. (Baker’s Joy or generic version)

Add the flour, cocoa powder, baking powder, baking soda, salt, and sugar to a large mixing bowl. Whisk to combine.

Whisk in the buttermilk, vanilla, and vegetable oil. Whisk just until combined.

Whisk in the eggs, one at a time, whisking well after each egg until no streaks remain.

Carefully whisk in the boiling water. The batter will be a bit thin, but it is supposed to be.

Divide the batter between the 2 cake pans. Bake for 30-35 minutes, or until a toothpick inserted comes away clean. Allow the cakes to cool completely.

Using a stand mixer or a large mixing bowl and a handheld mixer on medium-high speed, beat the butter for 1-1½ minutes until smooth.

Lower the mixer speed to medium-low and add the vanilla and cocoa powder. Mix just until combined.

Add the powdered sugar 1 cup at a time, beating well after each addition. Alternate between adding the powdered sugar and the milk. Beat well until the frosting is smooth.

Add the sweetened condensed milk, vanilla, and salt to a large mixing bowl. Whisk until smooth.

Stir in the coconut flakes until the coconut is completely coated.

Carefully remove the cakes from the pans. Use either a cake leveler or a serrated knife to slice the cakes in half horizontally.

Place the bottom layer of cake on a round cake board or a serving plate.

Use an offset spatula to carefully spread ⅓ of the coconut mixture over the surface of the bottom layer of the cake. Place the second layer of cake on top of the coconut layer and repeat the steps for the remaining layers. (The very top layer of the cake will not have any coconut on it)

Lay the top layer of cake on top of the last layer of coconut. Spread a thin layer of frosting on the outside of the cake, smoothing it as you go. Once you have the first layer of frosting, apply a thicker layer of frosting over the sides and top of the cake. Chill the cake in the refrigerator until you are ready to slice and serve.