Preheat the oven to 350 degrees F. Coat two 9-inch-round cake pans with cooking spray and line the bottoms with parchment paper.

Whisk the cocoa powder and 1 1/2 cups boiling water in a medium bowl until smooth; set aside. Whisk the flour, sugar, baking powder, baking soda and salt in a large bowl until combined. Add the eggs, vegetable oil, sour cream and vanilla and beat with a mixer on medium speed until smooth, about 1 minute. Reduce the mixer speed to low; beat in the cocoa mixture in a steady stream until just combined, then finish mixing with a rubber spatula. (The batter will be thin.)

Divide the batter between the prepared pans and tap the pans against the counter to help the batter settle. Bake until a toothpick inserted into the middle comes out clean, 30 to 40 minutes. Transfer to racks and let cool 10 minutes, then run a knife around the edge of the pans and turn the cakes out onto the racks to cool completely. Garnished with almond or chocolate chips etc. Remove the parchment. Trim the tops of the cakes with a long serrated knife to make them level, if desired.