01 - Preheat oven to 350°F (175°C). Grease and flour two 9-inch round cake pans, ensuring even coverage to prevent sticking.
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 until just combined. Gradually pour in the boiling water while mixing continuously until the batter is smooth and fluid in consistency.
04 - Divide the batter evenly between the two prepared cake pans. Bake for 30 to 35 minutes, or until a toothpick inserted into the center of each layer comes out clean. Allow the cakes to rest in the pans for 10 minutes before turning them out onto wire racks to cool completely.
05 - While the cakes cool, toss the hulled and sliced strawberries with granulated sugar and lemon juice in a bowl. Set aside for at least 20 minutes to allow the berries to release their natural juices and develop flavor.
06 - Heat the heavy cream in a saucepan just until it reaches a gentle simmer. Remove from heat and pour over the chopped semisweet chocolate in a heatproof bowl. Let stand for 2 minutes, then stir until the mixture is glossy and completely smooth. Allow to cool slightly until it thickens to a pourable consistency.
07 - If using, beat the heavy whipping cream with powdered sugar and vanilla extract using an electric mixer or whisk until soft peaks form. Be careful not to overwhip.
08 - Place one cooled cake layer on a serving platter. Arrange a generous layer of the macerated strawberries over the top, reserving a few slices for garnish. Drizzle half of the chocolate ganache over the strawberries. Optionally, spread a layer of whipped cream over the strawberry filling.
09 - Carefully position the second cake layer on top. Pour the remaining ganache over the surface, allowing it to cascade naturally down the sides. Garnish with the reserved strawberry slices.
10 - Refrigerate the assembled cake for at least 1 hour to allow the layers to set firmly. Slice into portions and serve chilled.