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

In a large mixing bowl, whisk together flour, sugar, cocoa, baking powder, baking soda, and salt until well combined.

Add the eggs, milk, oil, and vanilla extract to the dry ingredients and beat on medium speed for approximately 2 minutes.

Stir in the boiling water by hand; the batter will be thin in consistency.

Pour the batter evenly into the prepared cake pans.

Bake for 30 to 35 minutes or until a toothpick inserted into the center of the cake comes out clean.

Cool in the pans for 10 minutes, then transfer to wire racks to cool completely before frosting.