Step 1

Preheat oven to 350 degrees Fahrenheit. Grease or line 2 - 9 inch round cake pans, 24 cupcake tins, or a 13 x 9 dish.

Step 2

Add the cocoa powder to a large bowl. Pour the hot water over it and let it sit for 2 minutes.

Step 3

While the cocoa is sitting, combine the flour, baking powder, baking soda, and salt in a medium bowl. Whisk to combine.

Step 4

Add the oil, vanilla, and sugar. Mix until well-blended.

Step 5

Add the flour mixture to the cocoa mixture. Stir until thoroughly combined.

Step 6

Stir in the vinegar.

Step 7

Quickly divide the batter between the 2 greased cake pans.

Step 8

Bake on a middle rack of the oven for 25 - 30 minutes or until an inserted toothpick comes out clean.

Step 9

Allow the cake layers to cool on a cooling rack. Once cooled, frost.