Preheat oven to 350 degrees F. Grease and flour (or spray) two, 6 inch round cake pans that are 2 inches deep.
In a large mixing bowl, add the dry ingredients (flour, cocoa powder, baking powder, baking soda, salt and sugar). Mix well with a whisk and set aside.
In another mixing bowl, add all the liquid ingredients (except for the hot water or coffee) and whisk well.
Pour the liquid ingredients into the dry ingredients. Mix with an electric mixer on medium to medium-high only until the ingredients are well combined. Scrape down the sides of the bowl and mix again for only about 5-10 seconds.
Add the hot coffee (or hot water) and mix until well combined. Be careful not to over mix. Once it’s well combined, stop mixing. Don’t mix for several minutes, as that is too long and could cause the cake to be dense and/or dry. Scrape down the sides of the bowl and mix again for only about 5-10 seconds.
Divide the batter between the two, 6 inch round cake pans. Bake at 350 degrees F for approximately 35-40 minutes.
Cake layers are baked when a toothpick inserted into the middle of each layer comes out with a few moist crumbs on it or clean.
Set cake layers on wire racks to cool for about ten minutes, then take the cakes out of the pans and let cool completely on the racks.
Once cool, level the cakes with a knife. (Cut off any domes that are on the cake.) Add a layer to a cake plate or cake board and add buttercream, then the second layer of cake, then cover the entire cake with buttercream. If desired, pipe borders and add sprinkles.