Sift flour once, measure, add baking powder, soda and salt and sift three times. Cream butter thoroughly, add sugar gradually and cream together until light and fluffy. Add egg yolks and cocoa, then flour and milk alternately, a small amount at a time. Beat after each addition until smooth. Add vanilla. Fold in egg whites. Bake in two greased 9 inch layer pans in moderate oven for 30 minutes. Put layers together with fudge frosting. Double recipe to make 3 10 inch layers.

Fudge Frosting: Cook sugar, cocoa, corn syrup and milk, stirring until sugar is dissolved. Then stir occasionally to prevent burning. Cook until syrup forms a very soft ball when tested in cold water. Remove from fire. Add butter and cool to luke warm. Add vanilla and beat until frosting is creamy and of right consistency to spread.