Step 1

Preheat oven to 350 degrees F (175 degrees C). Grease and flour two nine inch round pans.

Step 2

In a large bowl, stir together the sugar, flour, cocoa, baking powder, baking soda and salt. Add the eggs, milk, oil and vanilla, mix for 2 minutes on medium speed of mixer. Stir in the boiling water last. Batter will be thin. Pour evenly into the prepared pans.

Step 3

Bake 30 to 35 minutes in the preheated oven, until the cake tests done with a toothpick. Cool in the pans for 10 minutes, then remove to a wire rack to cool completely.