Set your oven to 350°F (175°C). Grease and flour two 9-inch round baking pans or line them with parchment paper.
Mix the Dry Ingredients
In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, and baking soda, In a spacious mixing bowl, mix the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Stir until well blended.
Add the Wet Ingredients
Next, incorporate the eggs, milk, vegetable oil, and vanilla extract into the dry ingredients. Beat on medium speed using a hand mixer or whisk until smooth.
Incorporate the Boiling Water
Gradually stir in the boiling water. The batter will become thin, which is normal.
Bake the Cake
Divide the batter evenly between the prepared pans. Bake for 30 to 35 minutes, or until a toothpick inserted in the center comes out clean.
Cool and Frost
Allow the cakes to cool in their pans for 10 minutes before moving them to a wire rack. Once it has cooled down entirely, generously apply your preferred chocolate frosting on top.