Sieve flour with cocoa, baking powder and baking soda 2 times. Add salt to the flour. Set aside.

Place sugar, yolks, vanilla essence and oil in a bowl and blend. Heat water and milk until hot. Add the milk and beat till sugar is dissolved. Beat whites of egg until stiff. Add flour and beaten eggs alternatively.

Grease 8 x 12 inches pan and bake at 220 degrees for half hour to 35 minutes. Let cool.

For the icing, mix all the ingredients with hot water until smooth and spread over the cake. Decorate as shown

The most delicious chocolate cake is ready!