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For Cake: Combine cocoa with boiling water and mix with a whisk, then cool completely.
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In another bowl, mix together flour, baking soda, salt and baking powder.
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Preheat oven to 350 degrees.
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Grease 3 9" layer cake pans.
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In large bowl of electric mixer, beat butter, sugar, eggs and vanilla at high speed for 5 minutes.
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At low speed, beat in flour mixture in 4ths alternately with cocoa mixture in 3rds.
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Begin and end with flour mixture.
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Do not overbeat.
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Divide evenly in prepared pans and bake for 25 to 30 minutes.
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Cool in pan 10 minutes, then remove and cool on rack.
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For Filling: Whip cream, add sugar and vanilla.
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Beat until thick.
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For Frosting: In medium saucepan, combine chocolate chips, cream and butter.
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Stir over medium heat until smooth.
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Remove from heat and blend in powdered sugar with a whisk.
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In a bowl over ice, beat until it holds its shape.
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To assemble Cake: Place 1 layer top side down on large plate and spread with half the whipped cream.
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Place 2nd layer top side down on whipped cream and spread remaining whipped cream on top.
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Place 3rd cake layer on top, top side up.
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Frost sides and top of cake with chocolate frosting.
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Refrigerate for 1 hour or longer before serving.