Preheat your oven to 350°F (175°C).

Grease and flour your two 9-inch round cake pans.

In a large mixing bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt.

Whisk together until well blended.

Add the eggs, milk, vegetable oil, and vanilla extract to the dry mixture.

Beat with an electric mixer on medium speed for about 2 minutes until smooth.

Carefully stir in the boiling water.

Evenly distribute the batter between the prepared pans.

Place the pans in the preheated oven and bake for 30 to 35 minutes.

The cakes are done when a toothpick inserted in the center comes out clean.

Remove the pans from the oven and let them cool for 10 minutes.

Turn the cakes out onto a cooling rack to cool completely before frosting.