Pre-heat oven to 180'C/350'F/Gas mark 4
Grease and line two 18cm (7 inch) sandwich tins
Sieve the flour, cocoa and bicarbonate of soda into a bowl
Add the sugar and mix well
Make a well in the centre and throw in the syrup, eggs, Whirl and milk
Beat well with an electric whisk until smooth
Spoon the mixture into the two tins and bake for 25-30 minutes until risen and firm to the touch
Remove from the oven and leave to cool before turning out onto a cooling rack
To make your icing, place the Whirl in a bowl and gradually sift in the icing sugar and cocoa powder then add enough milk to make the icing fluffy and spreadable
Now sandwich the two cakes together with the icing and cover the sides of the cake and the top with more icing