[proofplan]
The proof constructs the required map by letting each element of $B$ act on the essential ideal $A$ by left and right multiplication. Since $A$ is a two-sided ideal, these actions preserve $A$, and the $C^*$-norm inequality makes them bounded operators. Associativity in $B$ verifies the double-centralizer identities, after which the algebraic properties of $\Phi$ follow by direct computation. Finally, uniqueness is forced because any unital $*$-homomorphism extending the canonical copy of $A$ must have the same left and right actions on $A$.
[/proofplan]
[step:Construct left and right multipliers from elements of $B$]
Fix $b\in B$. Since $A$ is a two-sided ideal in $B$, for every $a\in A$ one has $ba\in A$ and $ab\in A$. Thus the formulas
\begin{align*}
L_b(a)=ba
\end{align*}
and
\begin{align*}
R_b(a)=ab
\end{align*}
define complex-linear maps $L_b:A\to A$ and $R_b:A\to A$.
For every $a\in A$, the submultiplicativity of the $C^*$-norm on $B$ gives
\begin{align*}
\|L_b(a)\|_A=\|ba\|_B\le \|b\|_B\|a\|_A
\end{align*}
and
\begin{align*}
\|R_b(a)\|_A=\|ab\|_B\le \|a\|_A\|b\|_B.
\end{align*}
Hence $L_b$ and $R_b$ are bounded linear maps from $A$ to $A$.
We now verify the double-centralizer compatibility in the convention of [citetheorem:8575]: a pair $(L,R)$ belongs to $M(A)$ when it consists of bounded linear maps $L,R:A\to A$ satisfying the left and right multiplier identities and the compatibility identity
\begin{align*}
xL(y)=R(x)y
\end{align*}
for all $x,y\in A$. For $x,y\in A$, associativity in $B$ gives
\begin{align*}
L_b(xy)=b(xy)=(bx)y=L_b(x)y,
\end{align*}
and
\begin{align*}
R_b(xy)=(xy)b=x(yb)=xR_b(y).
\end{align*}
The compatibility identity is
\begin{align*}
xL_b(y)=x(by)=(xb)y=R_b(x)y.
\end{align*}
Therefore $(L_b,R_b)\in M(A)$.
[guided]
We want to turn an element $b\in B$ into a multiplier of the ideal $A$. The only available operation is multiplication inside $B$, so we define two maps on $A$: left multiplication by $b$ and right multiplication by $b$. Explicitly,
\begin{align*}
L_b:A&\to A,
\end{align*}
is the map $a\mapsto ba$, and
\begin{align*}
R_b:A&\to A,
\end{align*}
is the map $a\mapsto ab$. These maps really have codomain $A$, not merely $B$, because $A$ is assumed to be a two-sided ideal in $B$.
Next we need these maps to be bounded linear maps. Linearity follows from distributivity and complex scalar compatibility in the algebra $B$. For boundedness, we use the norm inequality in the $C^*$-algebra $B$. For every $a\in A$,
\begin{align*}
\|L_b(a)\|_A=\|ba\|_B\le \|b\|_B\|a\|_A
\end{align*}
and
\begin{align*}
\|R_b(a)\|_A=\|ab\|_B\le \|a\|_A\|b\|_B.
\end{align*}
The equality of the $A$-norm and the inherited $B$-norm is part of the hypothesis that $A$ is a closed $C^*$-subalgebraic ideal of $B$.
It remains to check that $(L_b,R_b)$ is a double centralizer. In the convention used for the multiplier algebra in [citetheorem:8575], the canonical embedding sends $a\in A$ to $(L_a,R_a)$, where $L_a(x)=ax$ and $R_a(x)=xa$. Thus the compatibility condition is
\begin{align*}
xL(y)=R(x)y
\end{align*}
for all $x,y\in A$. For our maps, associativity in $B$ gives
\begin{align*}
L_b(xy)=b(xy)=(bx)y=L_b(x)y.
\end{align*}
Similarly,
\begin{align*}
R_b(xy)=(xy)b=x(yb)=xR_b(y).
\end{align*}
Finally,
\begin{align*}
xL_b(y)=x(by)=(xb)y=R_b(x)y.
\end{align*}
These three identities are exactly the double-centralizer identities, so $(L_b,R_b)$ is an element of $M(A)$.
[/guided]
[/step]
[step:Define the homomorphism and verify its algebraic properties]
Define a map
\begin{align*}
\Phi:B&\to M(A)
\end{align*}
by
\begin{align*}
\Phi(b)=(L_b,R_b).
\end{align*}
The preceding step shows that this is well-defined.
Let $b,c\in B$ and $\lambda,\mu\in\mathbb C$. For every $a\in A$,
\begin{align*}
L_{\lambda b+\mu c}(a)=(\lambda b+\mu c)a=\lambda ba+\mu ca=(\lambda L_b+\mu L_c)(a),
\end{align*}
and
\begin{align*}
R_{\lambda b+\mu c}(a)=a(\lambda b+\mu c)=\lambda ab+\mu ac=(\lambda R_b+\mu R_c)(a).
\end{align*}
Hence $\Phi$ is complex-linear.
For multiplication, let $b,c\in B$. For every $a\in A$,
\begin{align*}
L_{bc}(a)=(bc)a=b(ca)=(L_b\circ L_c)(a),
\end{align*}
and
\begin{align*}
R_{bc}(a)=a(bc)=(ab)c=(R_c\circ R_b)(a).
\end{align*}
This is precisely the product rule for double centralizers, so
\begin{align*}
\Phi(bc)=\Phi(b)\Phi(c).
\end{align*}
Let $1_B$ denote the unit of $B$. For every $a\in A$,
\begin{align*}
L_{1_B}(a)=1_Ba=a
\end{align*}
and
\begin{align*}
R_{1_B}(a)=a1_B=a.
\end{align*}
Thus $\Phi(1_B)$ is the unit of $M(A)$.
For the involution, let $b\in B$. The adjoint of the double centralizer $(L_b,R_b)$ is the double centralizer whose left and right actions are induced by $b^*$. Indeed, for every $a\in A$,
\begin{align*}
L_{b^*}(a)=b^*a
\end{align*}
and
\begin{align*}
R_{b^*}(a)=ab^*.
\end{align*}
These are exactly the left and right actions defining $\Phi(b)^*$ in the double-centralizer $C^*$-algebra. Therefore
\begin{align*}
\Phi(b^*)=\Phi(b)^*.
\end{align*}
So $\Phi$ is a unital $*$-homomorphism.
[/step]
[step:Check agreement with the canonical copy of $A$]
Let $a\in A$. The canonical embedding of $A$ into $M(A)$ from [citetheorem:8575] sends $a$ to the double centralizer $(L_a,R_a)$, where
\begin{align*}
L_a(x)=ax
\end{align*}
and
\begin{align*}
R_a(x)=xa
\end{align*}
for every $x\in A$. Since the formula defining $\Phi$ gives exactly this pair when $b=a$, we have
\begin{align*}
\Phi(a)=(L_a,R_a)
\end{align*}
for every $a\in A$.
[/step]
[step:Prove that any unital extension has the same left and right actions]
Let
\begin{align*}
\Psi:B\to M(A)
\end{align*}
be a unital $*$-homomorphism such that
\begin{align*}
\Psi(a)=(L_a,R_a)
\end{align*}
for every $a\in A$. Fix $b\in B$, and write
\begin{align*}
\Psi(b)=(S_b,T_b),
\end{align*}
where $S_b:A\to A$ and $T_b:A\to A$ are the left and right components of the double centralizer $\Psi(b)$.
Let $a\in A$. Since $\Psi$ is multiplicative and $ba\in A$, we have
\begin{align*}
\Psi(b)\Psi(a)=\Psi(ba)=(L_{ba},R_{ba}).
\end{align*}
Comparing the left components of the product and evaluating at the unit-free element $x\in A$ gives
\begin{align*}
(S_b\circ L_a)(x)=L_{ba}(x)
\end{align*}
for every $x\in A$. Equivalently,
\begin{align*}
S_b(ax)=(ba)x
\end{align*}
for every $a,x\in A$.
Similarly, since $ab\in A$,
\begin{align*}
\Psi(a)\Psi(b)=\Psi(ab)=(L_{ab},R_{ab}).
\end{align*}
Comparing the right components gives
\begin{align*}
(T_b\circ R_a)(x)=R_{ab}(x)
\end{align*}
for every $x\in A$, hence
\begin{align*}
T_b(xa)=x(ab)
\end{align*}
for every $a,x\in A$.
Because $A$ is an essential ideal in the unital $C^*$-algebra $B$, the annihilator criterion [citetheorem:8574] says that an element of $B$ whose product with every element of $A$ on the relevant side is zero must itself be zero. Applying this criterion to the difference between the two left actions shows that $S_b(a)=ba$ for every $a\in A$. Applying it to the right actions shows that $T_b(a)=ab$ for every $a\in A$. Hence
\begin{align*}
\Psi(b)=(L_b,R_b)=\Phi(b).
\end{align*}
Since $b\in B$ was arbitrary, $\Psi=\Phi$.
[/step]
[step:Conclude existence and uniqueness]
The map $\Phi:B\to M(A)$ constructed above is a well-defined unital $*$-homomorphism, satisfies
\begin{align*}
\Phi(a)=(L_a,R_a)
\end{align*}
for every $a\in A$, and is given by
\begin{align*}
\Phi(b)=(L_b,R_b)
\end{align*}
for every $b\in B$. The preceding step proves that no other unital $*$-homomorphism with this extension property can differ from $\Phi$. Therefore the required homomorphism exists and is unique.
[/step]