How to leave a great company and boss

So I've worked for a company for 7 years and the last 5 have been for an incredible boss in a job I actually love with a great reputation. But, I was approached by a recruiter, went through the interviews and was offered a job that comes with a signing bonus, 35% raise, full remote and a path to move up quickly. While I love my job, I'm stuck until someone leaves, get around a 3% raise yearly and am somewhat bored. I recently took a much more difficult role, with 4x the responsibilities. I tried to negotiate a salary increase/promotion and was told unequivocally, no. In turn, they told me if I took this, it would help me moving up in the long run, but they needed me to stay for 2 years.

Long story short, this new job was offered to me only 6 months into my new role. I want to leave my company on good terms as my boss and company are great.

Any suggestions? I had planned on taking her to lunch, bringing her a bottle of wine to soften the blow ( she loves wine lol)