Step 1

Preheat the oven to 350 degrees Fahrenheit. Grease 2 (9-inch) round baking pans with oil or butter and lightly coat with flour.

Step 2

In a large bowl, sift and stir together the sugar, flour, cocoa powder, baking powder, baking soda, and salt.

Step 3

Stir in the eggs, milk, oil, and vanilla. Beat on medium speed for 2 minutes or until mixture is combined. Stir in boiling water. The batter will be thin.

Step 4

Pour the batter into the greased pans. Bake for 20 to 35 minutes or until a toothpick inserted into the center comes out clean.

Step 5

Cool the cakes in the pans for 10 minutes. Transfer onto a wire rack to cool completely.