Preheat the oven to 350°F. Spray two 9 inch round pans with flour-added baking spray.
Stir together flour, baking soda and salt and set aside.
In a large measuring cup or bowl, whisk together milk, eggs, vanilla and vinegar.
In a very small bowl (I use a custard cup), make a paste with the cocoa powder and red food coloring.
In a stand mixer with the paddle attached, beat sugar and butter at medium-high speed, scraping bowl, for 3 minutes or until light and fluffy.
Reduce mixer speed to low and add the egg and flour mixture alternately beginning and ending with flour and scraping bowl.
Scrape the cocoa paste mixture into the batter and beat on low or by hand, scraping the bowl well, until fully mixed.
Spread evenly in pans and bake for 25 minutes or until a toothpick inserted in center comes out clean. Cool in pans on wire rack 10 minutes. Invert onto a cooling rack and let cool completely.
Beat cream cheese and butter in a large bowl with electric mixer on medium speed until blended. Gradually add powdered sugar until smooth. Beat in vanilla
Frost and stack the cakes.