1. Preheat oven to 325 degrees F. Spray two 9-inch cake pans with non-stick cooking spray. Cut out two parchment paper circles to fit the pans, and place one in the bottom of each pan. Spray the parchment paper with non-stick cooking spray as well.
2. In a small bowl, whisk together cocoa powder and hot water until smooth. Add sour cream and combine. Set aside to cool.
3. In a medium bowl, mix together flour, baking powder, baking soda, and salt.
4. In a large bowl, beat together butter and sugars until fluffy, 1 to 2 minutes. Add eggs and vanilla; mix to combine, scraping sides of bowl as needed.
5. Add flour mixture to butter mixture in three additions. Alternate adding flour mixture and cocoa mixture, mix just until combined after each addition.
6. Pour 2 1/2 cups of batter into each cake pan. {This recipe is made for 3 cake pans, if you have a third add the rest of the batter to than pan. Otherwise you can do whatever you like with the extra batter, like eat it with a spoon...I won't tell.}
7. Bake the cakes for 35 to 40 minutes, or until a toothpick inserted in the center comes out clean. Remove from oven and col completely.
For the buttercream
1. Add all ingredients to a large bowl and beat until smooth. If this frosting is too thick/dry add another tablespoon of milk, and mix again. If the frosting is too wet, add 1/4 cup powdered sugar and mix. Adjust as needed until desired consistency is reached.
For chocolate frosting
1. Place chocolate in a heatproof bowl. Place bowl over a medium saucepan filled 1/3 way with water. Bring water to a simmer. Occasionally stir chocolate until it is completely melted.
2. Remove from heat, and stir in sour cream. Fold and stir until completely combined.
Assembly
1. Remove cakes from pans. Using a cake saw (or serrated knife) cut each cake into two layers (horizontally). Place one layer on serving plate or cake board. Top with a 1/3 cup buttercream. Spread buttercream evenly over top of cake layer. Repeat with remaining 3 layers. Using remaining buttercream to frost around the sides and top of the cake. Freeze cake for 20 minutes.
2. Remove cake from freezer. Frost cake with chocolate frosting, and top with chocolate jimmies or other sprinkles or your choice. Grab a big glass of milk or cup of coffee and enjoy!