Pour the Guinness into a saucepan, add the butter, and heat over medium until melted and just bubbling. Remove from heat and whisk in the cocoa powder until smooth and fragrant.
In a large bowl, whisk the eggs and sugar until the mixture is light, frothy, and slightly pale—about 2 minutes, with a gentle whisking sound.
Slowly pour the warm Guinness mixture into the eggs and sugar, whisking constantly to combine everything smoothly and prevent the eggs from curdling.
Sift together the flour, baking soda, and a pinch of salt into a separate bowl, then gently fold the dry ingredients into the wet mixture with a spatula—just until combined, avoiding overmixing.
Divide the batter evenly between two greased and parchment-lined 9-inch cake pans. Tap the pans lightly on the counter to remove air bubbles and settle the batter.
Bake in a preheated oven at 180°C (350°F) for 25-30 minutes, or until a toothpick inserted into the center comes out with moist crumbs. The batter will rise and then settle, filling your kitchen with a deep chocolate aroma.
Allow the cakes to cool in the pans for about 10 minutes, then transfer them to a wire rack to cool completely. This prevents sogginess and helps set the crumb.
Meanwhile, heat the heavy cream in a small saucepan until just simmering, then pour it over the chopped dark chocolate in a heatproof bowl. Let sit for 2 minutes, then stir until smooth and glossy—this is your luscious ganache.
Spread a generous layer of ganache over the top of one cooled cake layer, then place the second layer on top. Use an offset spatula to evenly coat the top and sides with the remaining ganache, creating a sleek, mirror-like finish.
Let the ganache set at room temperature for about 30 minutes until it firms up and develops a beautiful crackled surface that glimmers in the light.