Heat oven to 350°F. Grease and flour two 9-inch round baking pans.
Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl.
Add eggs, milk, oil and vanilla; beat on medium speed of mixer 2 minutes.
Stir in boiling water (batter will be thin). Pour batter into prepared pans.
Bake 30 to 35 minutes
For a 9x13'' One Layer Cake
Grease 9x13'' pan with non-stick cooking spray. Pour batter into prepared pan. Bake at 350 degrees F. for 35 to 40 minutes. Cool completely. Frost.
For Cupcakes:
Line cupcake pan with paper liners and fill 2/3 full with batter. Bake cupcakes for 22 to 25 minutes. Cool completely completely before frosting. Makes 24-30 cupcakes
*For a richer flavored chocolate frosting, try melting the butter before stirring in the cocoa powder*Read my tips for making perfect chocolate cake, above in the post.