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

In a large bowl, mix together flour, sugar, cocoa, baking powder, baking soda, salt, and espresso powder.

Add milk, vegetable oil, eggs, and vanilla to the flour mixture and mix on medium speed until well combined.

Reduce speed and carefully add boiling water to the cake batter. Beat on high speed for about 1 minute to add air to the batter.

Pour the batter evenly between the two pans and bake for 30-35 minutes, until a toothpick or cake tester inserted in the center comes out clean.

Remove from the oven and allow to cool for about 10 minutes, then remove from the pan and cool completely.

Melt butter and stir in cocoa powder. Alternately add powdered sugar and milk, beating on medium speed to spreading consistency.

Add more milk if needed. Stir in vanilla and salt.

Frost the cake with the fudge frosting once it's completely cooled.