01 - Preheat oven to 350°F (175°C). Grease and flour two 9-inch (23 cm) round cake pans, lining the bottoms with parchment paper for easy release.
02 - In a large mixing bowl, sift together the all-purpose flour, granulated sugar, unsweetened cocoa powder, baking powder, baking soda, and salt until uniformly blended.
03 - Add the eggs, whole milk, vegetable oil, and vanilla extract to the dry mixture. Beat on medium speed until fully combined. Gradually pour in the boiling water while mixing continuously until the batter is smooth and velvety — it will be quite thin, which is expected.
04 - Divide the batter evenly between the two prepared cake pans. Bake for 30 to 35 minutes, or until a wooden toothpick inserted into the center of each layer comes out clean. Allow the cakes to rest in their pans for 10 minutes, then invert onto wire cooling racks to cool completely.
05 - While the cakes bake and cool, toss the sliced strawberries with granulated sugar and lemon juice in a medium bowl. Set aside for at least 20 minutes to allow the berries to release their natural juices and develop a syrupy consistency.
06 - In a small saucepan, heat the heavy cream over medium-low heat until it just begins to simmer — do not let it boil. Remove from heat and pour the hot cream over the chopped semisweet chocolate in a heatproof bowl. Let stand for 2 minutes, then stir gently from the center outward until the ganache is glossy and lump-free. Allow it to cool and thicken to a pourable consistency.
07 - If using the whipped cream topping, combine the heavy whipping cream, powdered sugar, and vanilla extract in a chilled bowl. Whip with an electric mixer on medium-high speed until soft peaks form — be careful not to over-whip.
08 - Place one cooled cake layer on a serving platter. Arrange a generous layer of the macerated strawberries over the top, reserving a handful for garnish. Drizzle half of the chocolate ganache over the strawberries. If desired, spread a layer of freshly whipped cream over the strawberry layer for added richness.
09 - Carefully position the second cake layer on top. Pour the remaining ganache over the surface, gently nudging it so it flows down the sides in an elegant drip. Arrange the reserved strawberries on top as a garnish.
10 - Refrigerate the assembled cake for at least 1 hour to allow the layers and ganache to set properly. Slice into wedges and serve chilled.