1. Preheat oven to 350 degrees F.
2. Sift the flour, sugar baking powder, baking soda, and salt in a bowl.
3. Mix the boiling water with the cocoa and stir until fully dissolved.
4. Let cool to room temperature.
5. Whisk the egg yolks and the oil in a bowl and add the cocoa/water mixture… stir well.
6. Add in the vanilla and beat well, preferably with a hand mixer.
7. Add in half the flour mixture.
8. Separately, whisk the egg whites to a foam and then add into the batter.
9. Stir everything together until it turns into a batter.
10. Pour onto a jelly roll pan or cookie sheet, or a 9x2in round cake pan.
11. If baking on a sheet, bake for 10 minutes and check on it until the top looks cooked.
12. If baking in a cake pan, bake about 20 minutes until a cake tester comes out clean.

Assembly

1. Use a cookie cutter to make shapes as soon as the pan comes out and cools for a minute.
2. If making a cake, unmold and allow to cool completely.
3. Slice the cake into two separate layers and spread ice cream (softened) over one half, placing the other half on top.
4. Cover with nonstick sprayed plastic wrap and allow to set in the freezer for at least a few hours.