Mix the cocoa powder, chocolate chips, and vegetable oil in a small microwave-safe bowl. Microwave at 50% power, stirring every 30 seconds until melted and smooth, about 2 minutes. Set aside to cool completely.

Preheat the oven to 350°F and arrange the rack in the lower-middle position of the oven. Butter the bottom and sides of two cake pans (either two 8-inch rounds or for a tiered cake, one 6-inch and one 8-inch round). Line the bottom and sides of each pan with parchment paper and butter the parchment paper.

Whisk together the white rice flour, brown rice flour, almond meal, oat flour, tapioca starch, baking powder, baking soda, xantham gum, and salt together in a small bowl and set aside.

In a separate large bowl (or the bowl of a stand mixer), whisk together the eggs, vanilla extract, chocolate extract, and sugar until well combined.

Add the melted chocolate mixture and whole milk, and whisk until combined.

Slowly mix in the dry ingredients until completely combined and smooth.

Divide the batter between the prepared cake pans and smooth the tops. If making a tiered cake, pour 2 cups of batter into the 6-inch round cake pan and 3½ cups of batter into the 8-inch round. If using two 8-inch rounds, divide the batter evenly.

Bake until a toothpick inserted into the center of the cake comes out clean, rotating the pans halfway through. For the tiered cake, cook the 6-inch round for 35 minutes and the 8-inch round for 42 minutes. For two 8-inch rounds, your layers will be thinner, so check the cakes after 30 minutes.

Let the cakes cool for 5-10 minutes, then remove the cakes from the pans and let cool completely on a wire rack for about an hour, discarding the parchment paper.

When you're ready to frost, use a large knife to level the tops of the cakes, cutting off just a very thin layer of the rounded tops.

Frost according to the directions below.

Slice and serve with a glass of milk!