Preheat your oven to 350°F (180°C) and grease two 8-inch cake pans.
In a large mixing bowl, sift together the dry ingredients: flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk to fully combine.
(2 cups all-purpose flour, 2 cups granulated sugar, ½ cup cocoa powder, 1 ½ teaspoons baking powder, 1 ½ teaspoons baking soda, ½ teaspoon salt)
In a separate bowl, whisk together the wet ingredients—milk, eggs, sour cream, vegetable oil, and vanilla extract—until smooth and uniform.
(½ cup whole milk, 2 large eggs, ½ cup sour cream, ½ cup vegetable oil, 1 teaspoon vanilla extract)
Add the wet mixture to the dry ingredients and whisk until no lumps remain.
In a small bowl or cup, mix the hot water with the espresso powder until fully dissolved, then stir this into the batter until smooth.
(1 teaspoon espresso powder, 1 cup hot water)
Divide the batter evenly between the two prepared pans and bake for about 35 minutes, or until a toothpick inserted in the center comes out clean.
Allow the cakes to cool completely in the pans before removing. Once cooled, level the tops using a serrated knife or cake leveler. If desired, slice the cake layers horizontally to make thinner layers.
Place a cake ring on a cake board or serving plate and set one of the cake layers inside the ring. Set aside while you prepare the mousse layers.