Combine all dry ingredients in mixer bowl & mix well. Add eggs, milk, oil & vanilla & mix on low speed just until combined then slowly add hot water while mixing & stop when just combined. Pour batter evenly into greased & floured 9” cake pan & bake for around 30 to 35 minutes until toothpick comes out clean. Let cool for 15 minutes then turn out onto cooling rack to cool completely.
Combine cream cheese, butter, milk, vanilla & mix on medium speed until smooth. Add sugar a third of a cup at a time & continue to mix on medium speed until combined. Add cocoa & mix until combined & smooth.
Cut the cake in half when cool & spread half the icing on the bottom cake in a thin layer & the other half on top of the cake also in a thin layer or don’t cut the cake & put all the icing on top.