Preheat your oven to 350 degrees Fahrenheit.
Grease and flour two 9-inch round cake pans, ensuring all surfaces are well coated.
In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Stir well to ensure even distribution of the ingredients.
Into the bowl with the dry ingredients, add the butter, eggs, vanilla essence, and milk. Mix thoroughly until all the ingredients are well incorporated and a smooth batter is formed.
Evenly divide the cake batter between the prepared cake pans. Use a spatula to smooth the tops of the batter in each pan.
Place the cake pans in the preheated oven and bake for approximately 35-40 minutes, or until a toothpick inserted into the center of the cakes comes out clean.
Once baked, remove the cakes from the oven and allow them to cool in the pans for about 10 minutes. Then, transfer the cakes to a wire rack to cool completely.
In a saucepan over low heat, melt the chocolate chips and butter together, stirring continuously until smooth and well combined.
Remove the saucepan from the heat and whisk in the heavy cream and powdered sugar. Continue whisking until the mixture is smooth and no lumps remain.
Spread a layer of the chocolate frosting evenly over the top of one cake layer. Then, carefully place the second cake layer on top. Use the remaining frosting to cover the top and sides of the cake, ensuring it is evenly coated.
Your Linda's Fudge Cake is now ready to be served! Slice and enjoy this delicious, rich, and chocolatey treat.