Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

In a large mixing bowl, combine sugar, flour, cocoa powder, baking powder, baking soda, and salt. Mix until well integrated.

Add eggs, milk, oil, and vanilla extract to the dry ingredients. Beat with an electric mixer on medium speed for about 2 minutes until well combined.

Carefully stir in boiling water. The batter will be thin, but that's exactly what creates a moist cake!

Pour the batter evenly into the prepared pans.

Bake for 30-35 minutes or until a toothpick inserted in the center comes out clean.

Cool in pans for 10 minutes, then remove from pans and let cool completely on wire racks before frosting.