Preheat oven to 350 F. Grease and flour three 6-inch cake tins and set aside.
In a large bowl fitted with a stand of hand mixer, stir together the sugar, flour, cocoa powder, baking powder, baking soda and salt until combined.
Add in the eggs, milk, oil and vanilla extract. Beat on medium for 1-2 minutes. Stir in the hot coffee last with a wooden spoon of spatula. Mixture will be very thin.
Pour batter evenly into cake tins and bake for 25-30 inutes or until a toothpick comes out clean.
Cool cake tins for 20 minutes and then transfer to a wire rack to continue cooling.
In a large bowl beat butter for buttercream on medium high for 2-3 minutes or until butter is light and fluffy.
Add in hot cocoa mix, cocoa powder, salt and vanilla until combined.
Slowly add in 2-3 increments of powdered sugar and heavy cream, mixing after each addition. Beat until all ingredients are incorporated and buttercream is light and fluffy.
Trim cake tops for a flat surface and begin to frost each layers and around the cake.
Spoon a few tablespoons of icing on top of the cake to cream dimension for the marshmallows to 'sit' on creating the mug of a hot cocoa effect.